N234082 N2 Ruling Active

The tariff classification of stones from China

Issued March 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6802.99.0060

Headings: 6802

Product description

These samples were sent to our Customs and Border Protection (CBP) Laboratory for analysis. In accordance with your request, the samples will be returned to you. Each bag consists of nine polished stones – three referred to as “Shrimp Red,” three called “China Red” and three designated by the name “Evergreen Baldwin Green.” In your letter you indicated that these articles are composed of marble. However, our CBP Laboratory has determined that they do not consist of marble. Our laboratory has reported that the Shrimp Red stones consist of granite, while the China Red and Evergreen Baldwin Green items consist of other stone. The essential character of this set of polished stones - consisting of three granite items and six articles of other stone - is imparted by the other stone.

CBP rationale

The applicable subheading for the bag of whiskey stones will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…other: other stone.

Full text

N234082 March 21, 2013 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Martha De Castro Bed, Bath and Beyond 700 Liberty Avenue Union, New Jersey 07083 RE: The tariff classification of stones from China Dear Ms. DeCastro: In your letter dated October 9, 2012, you requested a tariff classification ruling regarding bags of polished stones shaped like ice cubes referred to as “whiskey stones.” Samples of the merchandise were submitted with your ruling request. These samples were sent to our Customs and Border Protection (CBP) Laboratory for analysis. In accordance with your request, the samples will be returned to you. Each bag consists of nine polished stones – three referred to as “Shrimp Red,” three called “China Red” and three designated by the name “Evergreen Baldwin Green.” In your letter you indicated that these articles are composed of marble. However, our CBP Laboratory has determined that they do not consist of marble. Our laboratory has reported that the Shrimp Red stones consist of granite, while the China Red and Evergreen Baldwin Green items consist of other stone. The essential character of this set of polished stones - consisting of three granite items and six articles of other stone - is imparted by the other stone. The applicable subheading for the bag of whiskey stones will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…other: other stone. The rate of duty will be 6.5 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, Thomas J. Russo Director National Commodity Specialist Division

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