The tariff classification of Branco Dunas stone from Brazil.

N355043May 12, 2026CLA-2-68:OT:RR:NC:N1:128
CATEGORY: Classification
TARIFF NO.: 6802.93.0010
Ms. Natalia TeixeiraOHM International Inc.195 Prospect Plains RoadMonroe Township, NJ 08831RE: The tariff classification of Branco Dunas stone from Brazil.Dear Ms. Teixeira:In your letter dated
October 20, 2025
, you requested a tariff classification ruling.The merchandise under consideration is referred to as Branco Dunas stone. A sample was submitted withyour ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. Thisanalysis has been completed. Branco Dunas is an off-white stone with streaks and flecks of dark gray. From the information you provided,it will measure between 115 to 122 inches in length, between 65 to 75 inches in width, and either 0.75 inchesor 1.5 inches in thickness. After importation, it will be cut to size and shape for such applications as kitchencountertops, bathroom surfaces, and surfaces for office furniture. Laboratory analysis has determined that Branco Dunas is an igneous stone comprised predominantly ofquartz and alkali feldspars, and meets the geological definition of granite. The sides of the stone have beensimply cut or sawn, and the top has been polished. In your ruling request, you suggest classification of the Branco Dunas stone in 6802.99, Harmonized TariffSchedule of the United States (HTSUS), as other monumental or building stone. However, the CBPLaboratory determined that Branco Dunas is granite. It is therefore more specifically provided forelsewhere. Classification in 6802.99, HTSUS is precluded. The applicable subheading for the Branco Dunas stone will be 6802.93.0010, HTSUS, which provides for“Worked monumental or building stone (except slate) and articles thereof, other than goods of heading6801…: Other: Granite: Articles for monumental or building purposes of subheading 6802.23.00, not cut tosize, with only one face surface-worked more than simply cut or sawn.” The general rate of duty will be 3.7percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Nicole Sullivan at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division