The tariff classification of limestone capable of taking a polish from China

N014730 October 18, 2007 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6802.91.1500 Mr. Rick Mountjoy Voussoir Masonry P.O. Box 1707 Chandler, AZ 85244 RE: The tariff classification of limestone capable of taking a polish from China Dear Mr. Mountjoy: In your letter, dated July 16, 2007, you requested a tariff classification ruling regarding a building stone described as “Egyptian Sunny Marble.” A sample was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis.  Laboratory analysis of the sample has now been completed.     In a telephone conversation with this office, you indicated that the piece submitted as a sample is a portion cut from the larger stone that will be imported. You stated that the stone will be used in columns, arches and other building stone applications.              Our laboratory reports that the sample is a worked, ornate stone article. It is not flat; a flower ornament is carved into the stone and projects upwards from the top of the stone. The top and the sides of the article are worked. Laboratory analysis indicates that the stone consists of non-agglomerated limestone capable of taking a polish. A recent court decision has held that the tariff provision for marble includes limestone capable of taking a polish. Note Intercontinental Marble Corp. v. United States, U.S. Court of Appeals for the Federal Circuit, 03-1555, 08-25-04. The applicable subheading for the article of limestone capable of taking a polish (Egyptian Sunny Marble) will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.      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 646-733-3027.            Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division