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NY L83684




August 3, 2005

CLA-2-68:RR:NC1:126: L83684

CATEGORY: CLASSIFICATION

TARIFF NO: 6802.91.15; 6802.91.05

Ms. Shana Lankford
Stone Dynamics
444 Hollie Drive
P.O. Box 5266
Martinsville, Va. 24115

RE: The tariff classification of stone from China and Spain

Dear Ms. Lankford:

In your letter, dated March 30, 2005, you requested a tariff classification ruling regarding four stone products – Brown Chinese St. Laurent from China, Dark Emperador from Spain, New St. Laurent from China and Uba Tuba from Brazil. Samples of the stones were submitted with your ruling request. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of these stones.

The Brown Chinese St. Laurent is a dark and light, brown and white streaked stone that is 19.1 millimeters thick. You indicated that the piece which was submitted to our laboratory was cut from a finished, fabricated piece measuring 17 inches by 33 inches and used as the top of a nightstand. The top surface of this stone has been polished. The edges of the stone have also been polished. Our laboratory has determined that this product is polished limestone.

The Dark Emperador is a flat, brown rock with lighter veins that is three cm thick. You stated that the piece submitted as a sample was cut from a slab measuring 100 inches by 59 inches. Our laboratory has determined that this product is limestone capable of taking a polish. Our laboratory has determined that the top of this stone has been worked although the edges are not beveled.

The New St. Laurent is a dark and light brown streaked, flat stone measuring 30.5 millimeters thick. You indicated that the piece submitted as a sample was cut from a slab measuring 85 inches by 65 inches. The top surface of the New St. Laurent has been polished. Our laboratory has determined that this stone is polished limestone. Based on the sample submitted (a broken stone piece), we are not certain whether or not the edges of the New St. Laurent were polished, beveled, rounded or worked in any other way.

A recent court decision has held that the tariff provision for marble includes polished limestone or limestone capable of taking a polish. Note Intercontinental Marble Corp. v. United States, U.S. Court of Appeals for the Federal Circuit, 03-1555, 08-25-04.

The applicable subheading for the Brown Chinese St. Laurent with polished edges will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stoneother: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Dark Emperador with unbeveled edges will be 6802.91.0500, HTS, which provides for worked monumental or building stoneother: marble, travertine and alabaster: marble: slabs. The rate of duty will be 2.5 percent ad valorem. If the edges of the New St. Laurent are not worked in any way, the applicable subheading for this product will be 6802.91.0500, HTS, which provides for worked monumental or building stoneother: marble, travertine and alabaster: marble: slabs. The rate of duty will be 2.5 percent ad valorem.

If the edges of the New St. Laurent are polished, beveled, rounded or worked in any other way, the applicable subheading for this product will be 6802.91.1500, HTS, which provides for worked monumental or building stoneother: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 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 Specialists Jacob Bunin at 646-733-3027.

Regarding the Uba Tuba, the sample submitted was too small to allow us to reach a definitive conclusion regarding the identity of the stone. Therefore, we are unable to issue a ruling regarding the Uba Tuba at this time. We would require a sample of at least 12 inches by 12 inches in order to issue a ruling on the Uba Tuba.

When this sample available, you may wish to consider resubmission of your request regarding Uba Tuba. If you resubmit the request, please resubmit a copy of your original letter and attachments regarding the Uba Tuba, along with the sample of 12 inches by 12 inches requested in this notice.

Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.

If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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