The tariff classification of Copenhagen stone from Brazil.

N356983
June 22, 2026
CLA-2-68:OT:RR:NC:N1:128
CATEGORY: Classification
TARIFF NO.: 6802.93.0010
Ms. Natalia Teixeira OHM International Inc. 195 Prospect Plains Road Monroe Township, NJ 08831 RE: The tariff classification of Copenhagen stone from Brazil. Dear Ms. Teixeira: In your letter dated December 12, 2025, you requested a tariff classification ruling. The merchandise under consideration is referred to as Copenhagen 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. Copenhagen is an ivory-colored stone mottled with 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 inches or 1.5 inches in thickness. After importation, it will be cut to size and shape for such applications as kitchen countertops, bathroom surfaces, and surfaces for office furniture. Laboratory analysis has determined that Copenhagen is made of granite. The top of the stone has been polished and the sides are simply cut or sawn. In your ruling request, you suggest classification of the Copenhagen stone in 6802.99, Harmonized Tariff Schedule of the United States (HTSUS), as other monumental or building stone. However, the CBP Laboratory determined that Copenhagen is granite. It is therefore more specifically provided for elsewhere. Classification in 6802.99, HTSUS is precluded. The applicable subheading for the Copenhagen stone will be 6802.93.0010, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Granite: Articles of monumental or building purposes of subheading 6802.23.00, not cut to size, with only one face surface-worked more than simply cut or sawn.” The general rate of duty will be 3.7 percent 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 provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division