CLA-2-68:RR:NC:2:226 B89960

Mr. John Frank Bryant
Balkan Stone, Inc.
2902 W. Walnut Street
Johnson City, TN 37604

RE: The tariff classification of three limestone tiles from Bulgaria

Dear Mr. Bryant:

In your letter dated September 23, 1997, you requested a tariff classification ruling regarding three limestone tiles. Representative samples were submitted and sent to our Customs laboratory for analysis.

The sample, which you identified as "Balkan Red", is a non-agglomerated, non-beveled red, gray, brown and white stone with a polished surface. It measures approximately 5.1 cm X 6.4 cm and is 1.8 cm thick. The lab determined that this item is composed of non-agglomerated limestone.

The sample, which you identified as "Mushel", is a non-agglomerated, non-beveled yellow and gray stone with a polished surface. It measures approximately 5.2 cm square and is 1.7 cm thick. The lab determined that this item is composed of non-agglomerated limestone.

The sample, which you identified as "Vratsa", is a non-agglomerated ivory-colored smooth surface stone with a 1/16 inch bevel. It measures approximately 5.2 cm square and is 1 cm thick. The lab determined that this item is composed of non-agglomerated limestone.

The applicable subheading for the three non-agglomerated limestone tiles will be 6802.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except for 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.

Articles classifiable under subheading 6802.92.0000, HTS, which are products of Bulgaria, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division