CLA-2-:OT:RR:NC:2:226
Ms. Annie Kaminski
FloraCraft Corporation
One Longfellow Place
P.O. Box 400
Ludington, Michigan 49431
RE: The tariff classification of stones from China
Dear Ms. Kaminski:
In your letter dated November 25, 2013, you requested a tariff classification ruling regarding five jars of rocks from China – Black Rocks, White Rocks, Amber Rocks, Multi-Pebbles and Multi-Rocks. Each jar weighs five pounds.
Samples of the merchandise were submitted with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
This ruling will only address the Black Rocks. The tariff classification question involving the White Rocks, Amber Rocks, Multi-Pebbles and Multi-Rocks will be referred to our Headquarters office under file number N251629.
You indicated that the rocks are tumbled.
Laboratory analysis has determined that the Black Rocks consist of basalt.
The applicable subheading for the Black Rocks will be 6802.99.0000, 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: other stone. The rate of duty will be 6.5 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division