CBP Ruling G81549 — The tariff classification of four limestone slabs 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 second sample, which is identified as “Rojo Coralito” (Esteve Y Manez), is a polished reddish stone with black and white veins. The third sample, which is identified as “Marfil Clasico” (Esteve Y Manez), is a polished light tan stone. The last sample, which is identified as “Piel Serpiente” (Esteve Y Manez), is a polished, brecciated, light tan stone. You indicated in your letter that the four stones are composed of marble and will be imported in the following sizes: 60 cm X 40 cm X 2 cm in thickness, 60 cm X 30 cm X 2 cm in thickness and 40 cm X 40 cm X 2 cm in thickness. An analysis of the four stones taken by our Customs laboratory indicates that the stones are actually composed of non-agglomerated other calcareous stone (limestone), not marble.

CBP rationale

The applicable subheading for the four non-agglomerated other calcareous stones (limestone) slabs 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 G81549 January 18, 2001 CLA-2-68:RR:NC:2:226 G81549 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 slabs 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. Samples of the stones from which these slabs were made were submitted and 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 second sample, which is identified as “Rojo Coralito” (Esteve Y Manez), is a polished reddish stone with black and white veins. The third sample, which is identified as “Marfil Clasico” (Esteve Y Manez), is a polished light tan stone. The last sample, which is identified as “Piel Serpiente” (Esteve Y Manez), is a polished, brecciated, light tan stone. You indicated in your letter that the four stones are composed of marble and will be imported in the following sizes: 60 cm X 40 cm X 2 cm in thickness, 60 cm X 30 cm X 2 cm in thickness and 40 cm X 40 cm X 2 cm in thickness. An analysis of the four stones taken by our Customs laboratory indicates that the stones are actually composed of non-agglomerated other calcareous stone (limestone), not marble. The applicable subheading for the four non-agglomerated other calcareous stones (limestone) slabs 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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