The tariff classification of five stones from various countries
Issued December 21, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6802.92.00
Headings: 6802
Product description
You stated in your letter that the stones will be produced in Spain, Portugal, Italy and other countries. You indicated in your letter that you wish to import the following stones which will be used for Mausoleums: Typical Crypt Typical Trim Typical Trim with Polished Edge Typical Trim with Miter Typical Niche Front The “Typical Crypt” is a polished tan stone with corners cut on a diagonal. It measures approximately 15 cm X 10 cm X 2.0 cm. Our customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (limestone). The “Typical Trim” is a flat polished piece of brown stone that measures approximately 10.0 cm x 14.5 cm x 2.0 cm. Our Customs laboratory has determined that this stone is composed of other calcareous stone (dolomite). The “Typical Trim with Polished Edge” is a piece of brown stone with white stripes. It has a polished surface and measures approximately 2.0 cm in thickness. Our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (dolomite). The “Typical Trim with Miter” is a polished brown stone with white streaks and measures approximately 10 cm x 12 cm x 2 cm. It is mitered on one side. Our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (dolomitic limestone). The “Typical Niche Front” is a tan stone that measures approximately 15.0 cm square x 2.0 cm, having a 1/16” bevel and clipped corners. Our Customs laboratory has determined that this stone is composed of other calcareous stone (limestone).
CBP rationale
The applicable subheading for the five stones will be 6802.92.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except for slate) and articles thereof, other than goods of heading 6801: other: other calcareous stone.
Full text
NY F88884 December 21, 2000 CLA-2-68:RR:NC:2:226 F88884 CATEGORY: Classification TARIFF NO.: 6802.92.00 Ms. Silvia Perez M.G. Maher & Co., Inc. One Canal Place Suite 1600 New Orleans, LA 70130 RE: The tariff classification of five stones from various countries Dear Ms. Perez: In your letter dated June 27, 2000, on behalf of your client, ASI Stone Importers, Inc., you requested a tariff classification ruling. Representative samples of five stones were submitted and were sent to our Customs laboratory for analysis. You stated in your letter that the stones will be produced in Spain, Portugal, Italy and other countries. You indicated in your letter that you wish to import the following stones which will be used for Mausoleums: Typical Crypt Typical Trim Typical Trim with Polished Edge Typical Trim with Miter Typical Niche Front The “Typical Crypt” is a polished tan stone with corners cut on a diagonal. It measures approximately 15 cm X 10 cm X 2.0 cm. Our customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (limestone). The “Typical Trim” is a flat polished piece of brown stone that measures approximately 10.0 cm x 14.5 cm x 2.0 cm. Our Customs laboratory has determined that this stone is composed of other calcareous stone (dolomite). The “Typical Trim with Polished Edge” is a piece of brown stone with white stripes. It has a polished surface and measures approximately 2.0 cm in thickness. Our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (dolomite). The “Typical Trim with Miter” is a polished brown stone with white streaks and measures approximately 10 cm x 12 cm x 2 cm. It is mitered on one side. Our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (dolomitic limestone). The “Typical Niche Front” is a tan stone that measures approximately 15.0 cm square x 2.0 cm, having a 1/16” bevel and clipped corners. Our Customs laboratory has determined that this stone is composed of other calcareous stone (limestone). The applicable subheading for the five stones will be 6802.92.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except for slate) and articles thereof, other than goods of heading 6801: other: other calcareous stone. The rate of duty will be 4.9 percent ad valorem. The rate of duty will remain the same in 2001. 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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