CLA-2-68:OT:RR:NC:N2:428
Ms. Annie Roy
Granit Design Inc.
77 rue Industrielle
Stanstead, Quebec J0B 3E0
Canada
RE: The tariff classification of Bianco Antico stone from Brazil.
Dear Ms. Roy:
In your letter dated January 18, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Bianco Antico.” 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.
Bianco Antico is a polished cream-colored stone with feathery brown markings designed for use as kitchen and bathroom counters. From the information you provided, it is available in a variety of dimensions as required by the customer, with a thickness of either 2 or 3 centimeters. You state that Bianco Antico is cut to the size and pattern required by your customer, then polished on all sides, beveled, and edge-worked before importation into the United States.
You suggest classification of Bianco Antico in 6802.99.0060, HTSUS, as other worked monumental or building stone. However, laboratory analysis has determined that Bianco Antico is composed of granite, the face of which is polished. It is therefore more specifically provided for elsewhere.
The applicable subheading for the Bianco Antico stone will be 6802.93.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked monumental or building stone (except slate) and articles thereof…: Other: Granite.” The general rate of duty will be 3.7 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division