The tariff classification of artificial stone tub surround materials from China

N300831 February 7, 2019 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Ms. Elizabeth K. Hatfield Hotel Vanities International LLC 5514 Stockwell Court Indianapolis, IN 46237 RE: The tariff classification of artificial stone tub surround materials from China Dear Ms. Hatfield: In your letter dated September 27, 2018, you requested a tariff classification ruling. The merchandise under consideration is referred to as Cultured Marble Tub Surround Materials. 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 Tub Surround Materials consist of four items, all made of the same material. Item 1 is referred to as the Cultured Marble Tub Surround Kit. It consists of one back wall panel measuring 96 inches high by 60 inches wide by .25 inches thick, and two side wall panels each measuring 96 inches high by 30 to 36 inches wide by .25 inches thick. It is designed to be adhered to existing bathroom walls around the tub. Item 2 is referred to as the Cultured Marble Accessory Ledge/Shelf. You have indicated that the Ledge will be imported in two different sizes: one curved ledge measuring approximately 15 inches long by 4.75 inches high by 1.50 inches thick, and one rounded ledge measuring 15 inches long by 3 inches high by 1.50 inches thick. They are affixed onto the Tube Surround Kit after it is installed. The Accessory Shelf will also be imported in two different sizes: one angled shelf measuring approximately 7 inches long by 1.25 inches high at its widest points, and one round shelf with decorative brackets measuring approximately 11.5 inches high by 8.5 inches long at its widest points. They are also affixed to the Tub Surround Kit after it is installed. Item 3 is referred to as Cultured Marble 2” Side Trim. It measures 96 inches long by 2 inches wide, and has a thickness of either .75 inches or 1.75 inches thick. It is adhered to the bathroom wall, butting up to the Marble Tub Surround panel. Item 4 is referred to as the Cultured Marble Shower Pan. It measures approximately 60 inches long by 30 inches wide and features a stainless steel drain cover. It is designed to be installed on the floor of a shower stall. Laboratory analysis has determined that the Cultured Marble Tub Surround Material is comprised of approximately 71% dolomite and calcite uniformly agglomerated in a polymer matrix. The applicable subheading for the Cultured Marble tub surround materials 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