CLA-2-68:RR:NC:2:226 A89025
Ms. Rebecca Cheung
Federated Product Development
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a mortar and pestle set from
Taiwan
Dear Ms.Cheung:
In your letter dated October 28, 1996, you requested a
tariff classification ruling regarding a mortar and pestle
set. A representative sample of the item was submitted with your
ruling request and was sent to our Customs laboratory for
analysis.
In your letter you indicated that the mortar and pestle set
(style #456005) is made of beige marble. You also indicated that
this item will be used to grind herbs and spices.
Our Customs laboratory has determined that the mortar and
pestle set is composed of limestone, not marble.
The applicable subheading for the limestone mortar and
pestle set will be 6802.92.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for worked monumental or
building stone (except slate) and articles thereof, other than
goods of heading 6801: other: other calcareous stone. The rate
of duty will be 5.3 percent ad valorem.
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 212-466-5796.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division