CBP Ruling G84354 — The tariff classification of two granite stones from China

Tariff classification

Headings: 6802

Product description

The first sample, which is identified as “Rose Red Granite” - Item No. 888, is a variegated light colored pink, grey, white and black stone that measures approximately 10 cm X 10 cm X 2 cm in thickness. Our Customs laboratory has determined that this stone is cut and smoothed but not polished and is composed of non-agglomerated granite. The second sample, which identified as “Rose Red Granite” – Item No. 888P, is a polished variegated light colored pink, grey, white and black stone that measures approximately 10 cm X 10 cm X 2 cm in thickness. Our Customs laboratory has determined that this stone is composed of non-agglomerated granite.

CBP rationale

The applicable subheading for the unpolished non-agglomerated granite stone (item #888) will be 6802.23.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801: other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: granite. The applicable subheading for the polished non-agglomerated granite stone (item #888P) will be 6802.93.00, HTS, which provides for worked monumental or building stone (except slate) and articles thereof…other: granite.

Full text

NY G84354 March 7, 2001 CLA-2-68:RR:NC:2:226 G84354 CATEGORY: Classification TARIFF NO.: 6802.23.00, 6802.93.00 Ms. Sue Lee K&M Express Co., Inc. 7 Day Street Suite 900 New York, NY 10007 RE: The tariff classification of two granite stones from China Dear Ms. Lee: In your letter dated November 15, 2000, on behalf of your client, NMDJ, LLC, you requested a tariff classification ruling. Two representative samples were submitted and were sent to our Customs laboratory for analysis. The first sample, which is identified as “Rose Red Granite” - Item No. 888, is a variegated light colored pink, grey, white and black stone that measures approximately 10 cm X 10 cm X 2 cm in thickness. Our Customs laboratory has determined that this stone is cut and smoothed but not polished and is composed of non-agglomerated granite. The second sample, which identified as “Rose Red Granite” – Item No. 888P, is a polished variegated light colored pink, grey, white and black stone that measures approximately 10 cm X 10 cm X 2 cm in thickness. Our Customs laboratory has determined that this stone is composed of non-agglomerated granite. The applicable subheading for the unpolished non-agglomerated granite stone (item #888) will be 6802.23.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801: other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: granite. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the polished non-agglomerated granite stone (item #888P) will be 6802.93.00, HTS, which provides for worked monumental or building stone (except slate) and articles thereof…other: granite. The rate of duty will be 3.7 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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