N303709 N3 Ruling Active

The tariff classification of White Ice Stone from Brazil.

Issued September 27, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6802.99.0060

Headings: 6802

Product description

This analysis has been completed. The White Ice is a polished white, cream, gray, and black mottled stone designed for such applications as countertops, wall coverings, and flooring. From the information you provided, upon importation it is polished and already cut to its final measurements of approximately 127 centimeters long by 76 centimeters wide by 3 centimeters thick; it will not be further cut or worked after importation. In your ruling request

CBP rationale

The applicable subheading for the White Ice 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

N303709 September 27, 2019 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Annie Roy Granit Design Inc. 77 Industrielle Stanstead, Quebec J0B 3E0 Canada RE: The tariff classification of White Ice Stone from Brazil. Dear Ms. Roy: In your letter received March 26, 2019, you requested a tariff classification ruling. The merchandise under consideration is White Ice stone. 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. The White Ice is a polished white, cream, gray, and black mottled stone designed for such applications as countertops, wall coverings, and flooring. From the information you provided, upon importation it is polished and already cut to its final measurements of approximately 127 centimeters long by 76 centimeters wide by 3 centimeters thick; it will not be further cut or worked after importation. In your ruling request you state that the stone which comprises the White Ice is granite. However, laboratory analysis has determined that it is not granite; it is a polished, non-calcareous other stone. The applicable subheading for the White Ice 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 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 the 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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