E84972 E8 Ruling Active

The tariff classification of a slate article from Canada

Issued September 28, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6803.00.5000

Headings: 6803

Product description

The subject merchandise is a set of four decorative slate coasters each with a sandblasted image of an “Inukshuk” on the front. You indicated that the coasters are available in green or black and are produced in a square or circular design. The coasters with the circular design have the inscription “The Difference You Make Today, Counts In All Our Tomorrows”. Each coaster measures approximately four inches by three and three-quarter inches.

CBP rationale

The applicable subheading for the decorative slate coasters will be 6803.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked slate and articles of slate or of agglomerated slate: other.

Full text

NY E84972 September 28, 1999 CLA-2-68:RR:NC:2:226 E84972 CATEGORY: Classification TARIFF NO.: 6803.00.5000 Ms. Nicole Wright Wee Gates Inc. 39 Madison Avenue Toronto, Ontario Canada M5R 2S2 RE: The tariff classification of a slate article from Canada Dear Ms. Wright: In your letter dated July 12, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The subject merchandise is a set of four decorative slate coasters each with a sandblasted image of an “Inukshuk” on the front. You indicated that the coasters are available in green or black and are produced in a square or circular design. The coasters with the circular design have the inscription “The Difference You Make Today, Counts In All Our Tomorrows”. Each coaster measures approximately four inches by three and three-quarter inches. You stated that this product will be sold to retail stores, museums, nature stores, and to general merchandisers. The Customs laboratory confirmed that this article is composed of slate. The applicable subheading for the decorative slate coasters will be 6803.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked slate and articles of slate or of agglomerated slate: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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