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NY L85687




June 20, 2005

CLA-2-68:RR:NC1:126: L85687

CATEGORY: CLASSIFICATION

TARIFF NO.: 6802.91.0500

Mr. Jeffrey Walton
Sears, Roebuck & Co.
Imports Department 7331 MP
3333 Beverly Road
D5-254B
Hoffman Estates, IL 60179

RE: The tariff classification of marble from China

Dear Mr. Walton:

This letter replaces New York Ruling K89146, dated October 26, 2004. There was a clerical error in connection with that ruling. We mistakenly believed that the marble product at issue (style 37027) was beveled more than three thirty-seconds of an inch. In fact, it is beveled less than three thirty-seconds of an inch. You have advised our office that style 37027 will consistently be beveled less than three thirty-seconds of an inch. The corrected letter appears below. This ruling only applies to style 37027.

In your letter, dated August 23, 2004, you requested a tariff classification ruling regarding a stone tile, item 37027.

A sample was submitted with your ruling request. This sample was submitted to our Customs laboratory for analysis.

Laboratory analysis of the sample has now been completed.

The submitted sample is a black tile with white markings. The area of the stone is 30.5 centimeters by 30.5 centimeters square. It is approximately 10 millimeters thick.

The top of the stone is polished and beveled less than three thirty-seconds of an inch.

Laboratory analysis indicates that the stone is polished limestone.

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 item 37027 will be 6802.91.0500, Harmonized Tariff Schedule of the United States (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.

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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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