CLA-2-68:OT:RR:NC:N2:428
Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of soapstone slabs from Brazil.
Dear Mr. McCullough:
In your letter dated May 1, 2015, you requested a tariff classification ruling on behalf of your client, Vermont Marble, Granite, Slate & Soapstone Company.
The merchandise under consideration is described as raw steatite (soapstone) slabs. 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.
You state that the steatite/soapstone slabs measure approximately 100 inches long by 60 inches wide by 1.25 inches high and may, as demonstrated by the sample you provided, have a plastic mesh affixed to the back of the slab to prevent damage during shipping. The sample had a flat, smooth surface. From the information you provided, the soapstone slabs are used for countertops, walkways, slab constructed sinks, and other construction uses as well as articles such as stone ice cubes.
Laboratory analysis has determined that the sample is made of soapstone, and is simply cut or sawn.
In your ruling request you suggest classification of the soapstone slabs in 6815.99.2000, Harmonized Tariff Schedule of the United States (HTSUS) as other articles of talc, steatite or soapstone, not elsewhere specified or included. However, the soapstone slabs are more specifically provided for elsewhere.
The applicable subheading for the soapstone slabs will be 6902.29.9000, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even surface: Other stone: Other.” The general rate of duty will be 6 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division