CLA-2-68:RR:NC:2:226 F82849
Mr. Paul Meyer
Nik and Associates
800 S. Hindry Avenue
Unit A
Inglewood, CA 90301
RE: The tariff classification of agglomerated stone slabs, agglomerated glass slabs, agglomerated stone tiles and agglomerated glass tiles from Italy
Dear Mr. Meyer:
In your letter dated February 1, 2000, on behalf of your client, European Natural Stone Co., you requested a tariff classification ruling. Illustrative samples were submitted and were sent to our Customs laboratory for analysis.
You indicated in your presentation that this merchandise will be imported in both slab and tile forms.
According to the literature that you submitted, the subject article, which is identified as “Silestone”, is a slab or tile that is composed of natural stone agglomerated with plastics resin or glass agglomerated with plastics resin. An analysis of a few illustrative samples by our Customs laboratory was not inconsistent with your description. Of course, in order to be certain of the classification of a specific product, you must obtain information from your supplier indicating whether the item consists principally of stone agglomerated with resin or glass agglomerated with resin.
When the product is an agglomerated stone slab, the applicable subheading will be 6810.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: other. The rate of duty will be 3.9 percent ad valorem.
When the product is an agglomerated stone tile, the applicable subheading will be 6810.19.1200, HTS, which provides for articles of…artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: of stone agglomerated with binders other than cement. The rate of duty will be 4.9 percent ad valorem.
When the product is an agglomerated glass slab, the applicable subheading will be 7020.00.6000, HTS, which provides for other articles of glass: other. The rate of duty will be 5 percent ad valorem.
When the product is an agglomerated glass tile with a value as imported not over $0.30 each, the applicable subheading will be 7013.99.4000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem.
When the product is an agglomerated glass tile with a value as imported over $0.30 but not over $3 each, the applicable subheading will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.
When the product is an agglomerated glass tile with a value as imported over $3 but not over $5 each, the applicable subheading will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $3 but not over $5 each. The rate of duty will be 12.8 percent ad valorem.
When the product is an agglomerated glass tile with a value as imported over $5 each, the applicable subheading will be 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $5 each. The rate of duty will be 7.2 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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division