CLA-2-68:S:N:N3:226 894100

Mr. John Shearman
Shearman International Industries
P.O. Box 520
Neapolis, Ohio 43547-0520

RE: The tariff classification of marble from Egypt

Dear Mr. Shearman:

In your letter dated January 13, 1994, you requested a tariff classification ruling regarding a square piece of stone measuring approximately four and a quarter inches by four and a quarter inches. The surface of the stone is polished. The sample which you submitted is white, beige, tan and brown in color. This sample was sent to our Customs laboratory for analysis.

The laboratory determined that the product is composed of geological marble. The sides or edges of the square have a bevel of approximately one sixteenth of an inch. The sample has a thickness of approximately 14.08 millimeters.

The applicable subheading for the marble square will be 6802.91.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for marble: slabs. The duty rate will be 2.8 percent ad valorem. Articles classifiable under subheading 6802.91.05, HTS, which are products of Egypt are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport