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The tariff classification of Black Soapstone from Brazil.
Issued February 13, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N280552 (February 13, 2017)
Tariff classification
HTS codes: 6802.99.0060
Headings: 6802
Product description
This analysis has been completed. Black Soapstone is a polished dark gray, white, and pale green mottled stone. From the information you provided, its measurements upon importation are approximately 254 centimeters long by 190.5 centimeters wide by 3 centimeters thick. It is designed for such applications as kitchen and bathroom counters, showers, and tub surrounds. Laboratory analysis has determined that the sample is composed of polished soapstone. In your ruling request
CBP rationale
The applicable subheading for the Black Soapstone will be 6802.99.0060, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof…: Other: Other stone: Other.
Full text
N280552 February 13, 2017 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Laurie Arnold JAS Forwarding USA Inc. 6165 Barfield Road Atlanta, GA 30328 RE: The tariff classification of Black Soapstone from Brazil. Dear Ms. Arnold: In your letter dated October 5, 2016, you requested a tariff classification ruling on behalf of your client, Pacific Shore Stone. The merchandise under consideration is referred to as Black Soapstone. 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. Black Soapstone is a polished dark gray, white, and pale green mottled stone. From the information you provided, its measurements upon importation are approximately 254 centimeters long by 190.5 centimeters wide by 3 centimeters thick. It is designed for such applications as kitchen and bathroom counters, showers, and tub surrounds. Laboratory analysis has determined that the sample is composed of polished soapstone. In your ruling request you suggested classification of the Black Soapstone in 6802.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), as other monumental or building stone and articles thereof, which has been simply cut or sawn, with a flat or even surface. However, the surface of the Black Soapstone has been polished. The applicable subheading for the Black Soapstone will be 6802.99.0060, 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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