CLA-2-68:RR:NC:1:126
Mr. J.R. Landa
Unit International, Inc.
644 Cesery Boulevard
Suite 200
Jacksonville, Florida 32211
RE: The tariff classification of a crude rock from the Philippines
Dear Mr. Landa:
In your letter dated March 9, 2007, you requested a tariff classification ruling, on behalf of First Coast Research and Design Corporation, regarding a rock (Olango Decorative Rock, item number 10010).
A sample of the rock was submitted with your ruling request. This sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. Laboratory analysis of the stone has now been completed.
You stated that this rock will be used in aquariums.
The information submitted with your letter indicates that the geological identity of the product is limestone and that the stone is imported in its crude form. According to the information which you submitted, the rock is cleaned prior to importation but is not worked in any other way. The letter from First Coast Research and Design Corporation indicates that the stone is not ground, honed, polished or processed in any way other than cleaning.
The analysis by our U.S. Customs and Border Protection Laboratory confirms that the rock is limestone which has not been worked. Our laboratory also determined that the apparent specific gravity of the stone is less than 2.5.
The applicable subheading for this crude rock with an apparent specific gravity of less than 2.5 (Olango Decorative Rock, item number 10010) will be 2516.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other monumental or building stone. The rate of duty will be three 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 2516.90.0030, HTSUS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP."
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,
National Commodity
Specialist Division