The tariff classification of Branco Fortaleza Polished, Texas White Polished, and Ashen White Polished stone from Brazil.
Issued July 21, 2026 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardNY N358799 (July 21, 2026)
Tariff classification
HTS codes: 6802.93.0010, 6802.99.0090
Headings: 6802
Product description
This analysis has been completed. From the information you provided, all three stones measure approximately 100 to 135 inches long, 65 to 80 inches wide, and 1.25 inches thick upon importation. They will be used to manufacture kitchen and bathroom countertops. Branco Fortaleza Polished is a white, cream, gray, and black mottled stone. Laboratory analysis has determined that it is comprised of granite. The top of the stone has been polished and the sides are simply cut or sawn. Texas White Polished is an ivory-colored stone with gray and black mottling and reddish-brown flecks. Laboratory analysis has determined that it is comprised of gneiss. The top of the stone has been polished and the sides are simply cut or sawn. Ashen White Polished is a cream-colored stone with gray and white streaks, and reddish-brown flecks. Laboratory analysis has determined that it is comprised of gneiss. The top of the stone has been polished and the sides are simply cut or sawn.
CBP rationale
The applicable subheading for the Branco Fortaleza Polished stone will be 6802.93.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801: Other: Granite: Articles for monumental or building purposes of subheading 6802. The applicable subheading for the Texas White Polished and Ashen White Polished stones will be 6802.99.0090, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801: Other: Other stone: Other: Other.
Full text
N358799
July 21, 2026
CLA-2-68:OT:RR:NC:N1:128
CATEGORY: Classification
TARIFF NO.: 6802.93.0010; 6802.99.0090
Mr. Leonardo Ravera de Azevedo M & F Business Corporation 345 Patton Drive SW Atlanta, GA 30336 RE: The tariff classification of Branco Fortaleza Polished, Texas White Polished, and Ashen White Polished stone from Brazil. Dear Mr. Azevedo: In your letter dated February 11, 2026, you requested a tariff classification ruling. The merchandise under consideration is referred to as Branco Fortaleza Polished stone, Texas White Polished stone, and Ashen White Polished stone. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. From the information you provided, all three stones measure approximately 100 to 135 inches long, 65 to 80 inches wide, and 1.25 inches thick upon importation. They will be used to manufacture kitchen and bathroom countertops. Branco Fortaleza Polished is a white, cream, gray, and black mottled stone. Laboratory analysis has determined that it is comprised of granite. The top of the stone has been polished and the sides are simply cut or sawn. Texas White Polished is an ivory-colored stone with gray and black mottling and reddish-brown flecks. Laboratory analysis has determined that it is comprised of gneiss. The top of the stone has been polished and the sides are simply cut or sawn. Ashen White Polished is a cream-colored stone with gray and white streaks, and reddish-brown flecks. Laboratory analysis has determined that it is comprised of gneiss. The top of the stone has been polished and the sides are simply cut or sawn. The applicable subheading for the Branco Fortaleza Polished stone will be 6802.93.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked monumental or building stone (except
slate) and articles thereof, other than goods of heading 6801: Other: Granite: Articles for 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 applicable subheading for the Texas White Polished and Ashen White Polished stones will be 6802.99.0090, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801: Other: Other stone: Other: Other.” The general rate of duty will be 6.5 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
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