The tariff classification of marble rocks from China

N050620 February 27, 2009 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6802.91.1500 Mr. David P. Armbruster Garden Ridge 19411 Atrium Place Suite 170 Houston, TX 77084-6024 RE: The tariff classification of marble rocks from China Dear Mr. Armbruster: In your letter dated January 27, 2009, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The product under consideration, designated as “Garden Rocks” - item number X012W15, consists of marble rocks in a plastic mesh bag. You state in your letter that the rocks are cleaned, sawn and polished. Each bag contains approximately thirty rocks and weighs approximately 15 lbs. Each rock measures approximately 2 inches by 1 inch by 1 ½ inches in size. In your letter you indicate that the marble rocks are intended for use in rock gardens, decorative accent for plants and displays, or as edging for gardens. The applicable subheading for the bag of marble rocks will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…and articles thereof…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