N276146 N2 Ruling Active

The tariff classification of Santa Celica stone from Brazil.

Issued September 16, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6802.99.0060

Headings: 6802

Product description

This analysis has been completed. Santa Celica is a polished cream, yellow, tan, and dark gray mottled stone. From the information you provided, its measurements upon importation are approximately 297.18 centimeters long by 177.8 centimeters wide by 2 or 3 centimeters thick. It is designed for commercial applications such as floors and walls. In your ruling request

CBP rationale

The applicable subheading for the Santa Celica 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: Other stone: Other.

Full text

N276146 September 16, 2016 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Santa Celica stone from Brazil. Dear Mr. Maher: In your letter dated February 19, 2016, you requested a tariff classification ruling on behalf of your client, OHM International. The merchandise under consideration is referred to as “Santa Celica.” A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. Santa Celica is a polished cream, yellow, tan, and dark gray mottled stone. From the information you provided, its measurements upon importation are approximately 297.18 centimeters long by 177.8 centimeters wide by 2 or 3 centimeters thick. It is designed for commercial applications such as floors and walls. In your ruling request you stated that Santa Celica is granite. However, laboratory analysis has determined that Santa Celica is composed of gneiss. The applicable subheading for the Santa Celica 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: Other stone: Other.” The general 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 https://hts.usitc.gov/current. 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 Nicole Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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