CLA-2-69:OT:RR:NC:N4:428
Mr. Bruce N. Shulman
Stein Shostak Shostak Pollack & O’Hara, LLP
1776 K Street N.W., Suite 2213
Washington, D.C. 20006
RE: The tariff classification of stoneware ceramic slabs from Spain.
Dear Mr. Shulman:
In your letter dated October 12, 2012, you requested a tariff classification ruling on behalf of your client, Cosentino North America.
The merchandise under consideration is referred to as DEKTON slabs. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, the DEKTON slabs measure approximately 10.5 feet long by 4.7 feet wide and between .27 and 1.37 inches thick. After importation, the slabs will be professionally cut to shape and size and otherwise finished and used in a variety of applications, including but not limited to countertops, vanities, fireplace surrounds, wall facings, flooring, and furniture components. Laboratory analysis has determined that the slabs are made of stoneware ceramic.
In your ruling request you suggest classification of the DEKTON slabs in 6905.90.00, Harmonized Tariff Schedule of the United States (HTSUS), as chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. However, in their imported condition, the DEKTON slabs are not identifiable as a ceramic constructional good. They are non-dedicated blocks of stoneware ceramic which, after importation, may be cut to any size and shape as required for any article or application. Classification of the DEKTON slabs in 6905.90.00, HTSUS, is therefore precluded.
The applicable subheading for the DEKTON slabs will be 6914.90.8000, HTSUS, which provides for “Other ceramic articles: Other: Other.” The general rate of duty will be 5.6 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division