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 Giallo Fantasia stone from China.
Dear Ms. Roy:
In your letter dated January 18, 2016, you requested a tariff classification ruling.
The merchandise under consideration is Giallo Fantasia stone. 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.
Giallo Fantasia is a mottled cream and gray stone with flecks of black designed for use in both indoor and outdoor applications such as flooring, countertops and walls. 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 Giallo Fantasia 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.
Laboratory analysis has determined that Giallo Fantasia is composed of granite, the face of which is polished.
You suggest classification of Giallo Fantasia in 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), as other worked monumental or building stone. However, as Giallo Fantasia is composed of granite, it is more specifically provided for elsewhere.
The applicable subheading for the Giallo Fantasia will be 6802.93.00, 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