CLA-2-68:RR:NC:1:126
Mr. Michael McClaud
The Natural Slate & Quartzite Co., LLC
P.O. Box 721
548 Beers Avenue Meadville, PA 16335
RE: The tariff classification of schist from Spain
Dear Mr. McClaud:
In your letter dated April 9, 2008, you requested a tariff classification ruling regarding building stones from Spain.
Three samples were submitted with your ruling request. Two samples were labeled “Marron Quartzite” and the third sample was labeled “Marron Mezcla Quartzite.”
The samples were sent to our Customs and Border Protection Laboratory for analysis. Laboratory analysis of the stones has now been completed.
Our laboratory has determined that each item is an irregularly shaped stone with a flat surface. One side of the rock is simply sawn. The samples are not worked in any other way.
According to our laboratory, these stones consist of mica schist.
In your letter you suggested that these products could be regarded as flagstones classifiable in heading 6801, Harmonized Tariff Schedule of the United States (HTSUS). However, flagstones are generally rectangular; these products have irregular shapes. Since the stones at issue do not have the form of flagstones, they cannot be classified as flagstones in heading 6801.
The applicable subheading for the schist stones - with a flat surface and sawn on one side - will be 6802.29.9000, HTSUS, which provides for worked monumental or building stone…and articles thereof…other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: other stone: other. The rate of duty will be six 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division