The tariff classification of stone pavers and copings from Turkey.

N360235
August 5, 2026
CLA-2-68:OT:RR:NC:N1:128
CATEGORY: Classification
TARIFF NO.: 6801.00.0000; 6802.91.1500; 6802.92.0000
Umit Ciltas Corumar LLC 3361 Rouse Road Orlando, FL 32817 RE: The tariff classification of stone pavers and copings from Turkey. Dear Mr. Ciltas: In your letter dated March 31, 2026, you requested a tariff classification ruling. The merchandise under consideration is referred to as Shell Beige Limestone Tumbled Paver, Diana Royal Marble Leathered Paver, Diana Royal Marble Sandblasted Paver, Diana Royal Marble Leathered Bullnose Coping, and Tundra Gray Marble Leathered Eased Edge Coping. 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, these stones are all available in multiple dimensions ranging from 6 inches long by 6 inches wide to 32 inches long by 32 inches wide. The three styles of Pavers measure approximately 3 centimeters in thickness, and are designed for use in outdoor walkways and patios. The Diana Royal Marble Leathered Bullnose Coping measures approximately 3 centimeters thick, while the Tundra Gray Marble Leathered Eased Edge Coping measures approximately 5 centimeters thick; they are both designed for in-ground pool coping. All five styles of stone are imported ready to use and install. The Shell Beige Limestone Tumbled Paver is an ivory-colored stone with cream to beige swirls and mottling. Laboratory analysis has determined that it is comprised of limestone capable of taking a polish. The top has a tumbled finish and the sides are simply cut or sawn. The Diana Royal Marble Leathered Paver is an off-white stone with gray speckles and mottling. Laboratory analysis has determined that it is comprised of limestone capable of taking a polish. The top has a leathered finish and the sides are simply cut or sawn.

The Diana Royal Marble Sandblasted Paver is an ivory-colored stone with gray speckles. Laboratory analysis has determined that it is comprised of limestone capable of taking a polish. The top has a sandblasted finish and the sides are simply cut or sawn. The Diana Royal Marble Leathered Bullnose Coping is an ivory-colored stone with gray speckles. Laboratory analysis has determined that it is comprised of limestone capable of taking a polish. The top has a leathered finish. One edge of the stone has a polished bullnose coping, while the other three sides are simply cut or sawn. The Tundra Gray Marble Leathered Eased Edge Coping is a light to dark gray stone with white streaks and mottling. Laboratory analysis has determined that it is comprised of dolomite. The top of the stone has a leathered finish. One edge of the stone is polished with an eased edge coping, while the other three sides are simply cut or sawn. Intercontinental Marble Corp. v. United States, No. 03-1555 (Fed. Cir. 2004) held that the tariff provision for marble also includes polished limestone or limestone capable of taking a polish. As the Shell Beige Limestone Tumbled Paver, Diana Royal Marble Leathered Paver, Diana Royal Marble Sandblasted Paver, and Diana Royal Marble Leathered Bullnose Coping samples are limestone which have been polished or are capable of taking a polish, they are considered marble for classification purposes. The applicable subheading for the Shell Beige Limestone Tumbled Paver, Diana Royal Marble Leathered Paver, and Diana Royal Marble Sandblasted Paver will be 6801.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Setts, curbstones and flagstones, of natural stone (except slate).” The general rate of duty will be 2.8 percent ad valorem. The applicable subheading for the Diana Royal Marble Leathered Bullnose Coping will be 6802.91.1500, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other: Marble, travertine and alabaster: Marble: Other.” The general rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Tundra Gray Marble Leathered Eased Edge Coping will be 6802.92.0000, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other calcareous stone.” The general rate of duty will be 4.9 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