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NY N012793




September 12, 2007

CLA-2-68:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6802.91.0500

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of limestone capable of taking a polish from Spain

Dear Mr. Gomez:

 In your letter, dated May 21, 2007, on behalf of Oceanside Glasstile, you requested a tariff classification ruling regarding a stone tile, a fused glass tile and a porcelain tile.

We advised you regarding the tariff classifications of the fused glass tile and the porcelain tile in ruling N012797, dated July 6, 2007. This ruling request will only address the classification of the stone tile.

      The stone tile is described as “Augusta Marble.” A sample was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis.  Laboratory analysis of the sample has now been completed.            

According to the analysis by our Customs laboratory, the “Augusta” tile is a worked flat stone piece measuring 24.9 centimeters by 49.7 centimeters with a thickness of 18.6 millimeters. The edges of the stone have not been beveled.

Laboratory analysis indicates that the stone consists of non-agglomerated limestone capable of taking a polish.

           A recent court decision has held that the tariff provision for marble includes 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 Augusta tile will be 6802.91.0500, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.             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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