CLA-2-68:RR:NC:2:226 C88971

Mr. John E. Guida
E.R. Hawthorne & Co., Inc.
9370 Wallisville Road
Houston, Texas 77013

RE: The tariff classification of limestone from Lebanon

Dear Mr. Guida:

In your letter dated June 3, 1998, on behalf of your client, The Massaad Group, you requested a tariff classification ruling. Representative samples of the items were submitted and were sent to our Customs laboratory for analysis.

The sample, which is identified as "Bush Hammer", is a non-agglomerated, non-beveled stone with a textured surface. It measures approximately 10.0 cm X 22.0 cm X 1.0 cm thick. The lab determined that this item is composed of non-agglomerated limestone.

The sample, which is identified as "Chopped", is a non-agglomerated, non-beveled stone with a textured surface. It measures approximately 10.0 cm X 28.5 cm X 1.4 cm thick. The lab determined that this item is composed of non-agglomerated limestone.

The sample, which is identified as "Polished", is a non-agglomerated, non-beveled stone with a polished surface. It measures approximately 19.5 cm X 31.0 cm X 1.6 cm thick. The lab determined that this item is composed of non-agglomerated limestone. The applicable subheading for the limestone (Bush Hammer, Chopped and Polished) 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 5.1 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles classifiable under subheading 6802.92.0000, HTS, which are products of Lebanon, are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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