The tariff classification of artificial stone surfaces from China.

N300642 December 21, 2018 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Ms. Ginger Proper Dal-Tile Corporation 7834 C.F. Hawn Freeway Dallas, TX 75217 RE: The tariff classification of artificial stone surfaces from China. Dear Ms. Proper: In your letter dated September 14, 2018, you requested a tariff classification ruling. The merchandise under consideration is referred to as Cultured Marble Vanity Tops. A sample of the material was submitted with your ruling request and forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. From the information you provided, the Cultured Marble Vanity Tops consist of a molded surface with an integrated sink and back and side splashes, all made of the same material. They will be imported in five different sizes: 37.5 inches long by 22 inches wide by .625 inches thick; 63 inches long by 22 inches wide by .625 inches thick; 53 inches long by 22 inches wide by .625 inches thick; 25.5 inches long by 22 inches wide by .625 inches thick; and 39 inches long by 22 inches wide by .625 inches thick. Laboratory analysis has determined that the Cultured Marble Vanity Top material is comprised of approximately 73% dolomite and calcite uniformly agglomerated in a polymer matrix. The applicable subheading for the five sizes of Cultured Marble Vanity Tops 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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