CBP Ruling G81080 — The tariff classification of four limestone tiles from Spain

Tariff classification

Headings: 6802

Product description

The first sample, which is identified as “Marron Emperador” (Esteve Y Manez), is a polished brown stone with white veins. The measurements are approximately 20 cm X 20 cm X 2 cm. The second sample, which is identified as “Rojo Coralito” (Esteve Y Manez), is a polished reddish stone with black and white veins. The measurements are approximately 20 cm X 20 cm X 2 cm. The third sample, which is identified as “Marfil Clasico” (Esteve Y Manez), is a polished light tan stone that measures approximately 20 cm X 20 cm X 2 cm. The last sample, which is identified as “Piel Serpiente” (Esteve Y Manez), is a polished, brecciated, light tan stone that measures approximately 20 cm X 20 cm X 2 cm. You indicated in your letter that the four stones are composed of marble, however, our Customs laboratory has determined that all four stones are composed of non-agglomerated other calcareous stone (limestone).

CBP rationale

The applicable subheading for the four non-agglomerated other calcareous stone tiles (limestone) 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 G81080 January 18, 2001 CLA-2-68:RR:NC:2:226 G81080 CATEGORY: Classification TARIFF NO.: 6802.92.00 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of four limestone tiles from Spain Dear Mr. Hoffacker: In your letter dated August 14, 2000, on behalf of your client, Ibero-America Tile Co., you requested a tariff classification ruling. Four representative samples of the stones were submitted and were sent to our Customs laboratory for analysis. The first sample, which is identified as “Marron Emperador” (Esteve Y Manez), is a polished brown stone with white veins. The measurements are approximately 20 cm X 20 cm X 2 cm. The second sample, which is identified as “Rojo Coralito” (Esteve Y Manez), is a polished reddish stone with black and white veins. The measurements are approximately 20 cm X 20 cm X 2 cm. The third sample, which is identified as “Marfil Clasico” (Esteve Y Manez), is a polished light tan stone that measures approximately 20 cm X 20 cm X 2 cm. The last sample, which is identified as “Piel Serpiente” (Esteve Y Manez), is a polished, brecciated, light tan stone that measures approximately 20 cm X 20 cm X 2 cm. You indicated in your letter that the four stones are composed of marble, however, our Customs laboratory has determined that all four stones are composed of non-agglomerated other calcareous stone (limestone). The applicable subheading for the four non-agglomerated other calcareous stone tiles (limestone) 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. 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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