The tariff classification of agglomerated stone sinks from China.

N283292 May 26, 2017 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Jamie L. Maguire Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue, Floor 36 New York, NY 10022 RE: The tariff classification of agglomerated stone sinks from China. Dear Ms. Maguire: In your letter dated February 1, 2017, you requested a tariff classification ruling on behalf of your client, RGM Distribution Inc. The merchandise under consideration are five styles of agglomerated stone sinks, item numbers FVS8006WH, FVS8002WH, FVS8010WH, FVS8090WH, and FVS8030WH. A sample of the agglomerated stone material was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. From the information you provided, item number FVS8006WH measures approximately 24 inches wide by 4 inches high by 19 inches deep; FVS8002WH measures approximately 15.75 inches wide by 4 inches high by 8.5 inches deep; FVS8010WH measures approximately 39 inches wide by 4 inches high by 19 inches deep; FVS8090WH measures approximately 35 inches wide by 4 inches high by 19 inches deep; and FVS8030WH measures approximately 30 inches wide by 4 inches high by 19 inches deep. You state that the sinks are imported separately, without faucets or other complementary items, and are ready to install. Laboratory analysis has determined that the material of which the sinks are made is comprised of dolomite uniformly agglomerated with a polymer resin. The applicable subheading for the agglomerated stone sinks, item numbers FVS8006WH, FVS8002WH, FVS8010WH, FVS8090WH, and FVS8030WH, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free. 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