CLA-2-:OT:RR:NC:2:226
Ms. Annie Kaminski
FloraCraft Corporation
One Longfellow Place
P.O. Box 400
Ludington, Michigan 49431
RE: The tariff classification of stones from China
Dear Ms. Kaminski:
In your letter dated November 25, 2013, you requested a tariff classification ruling regarding jars of rocks from China – Verde Rocks and Country Rocks.
Samples of the merchandise were submitted with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
You indicated that the rocks are tumbled and “minimally polished.”
The jar of Verde Rocks consists of green stones.
The jars of Country Rocks consist of mixtures of white, brown, olive, red, orange and green stones.
Laboratory analysis has determined that the green stones in the Verde Rocks consist of serpentine.
With regard to the Country Rocks, our laboratory has determined that the white stones consist of dolomitic marble, the brown and olive stones consist of limestone capable of taking a polish, the red and orange stones consist of dolomitic limestone capable of taking a polish, and the green stones consist of serpentine.
A 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.
In your letter you suggested that these products should be classified in subheading 7103.10.2080, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for precious stones (other than diamonds) and semiprecious stones…unworked or simply sawn or roughly shaped: unworked. While the serpentine products are regarded as semiprecious stones, they are not unworked. Your letter indicates that they are tumbled and minimally polished, and therefore worked. Thus, subheading 7103.10.20 is not applicable to the serpentine stones.
The marble, limestone and dolomitic limestone products are not regarded as precious or semiprecious stones. Therefore, heading 7103 is not applicable to these items.
The applicable subheading for the Verde Rocks - consisting entirely of serpentine stones - will be 7103.99.5080, HTSUS, which provides for precious stones (other than diamonds) and semiprecious stones…otherwise worked: other: other. The rate of duty will be 10.5 percent ad valorem.
When the largest portion of the stones (measured by weight) in a jar of Country Rocks consists of the green (serpentine) stones, the applicable subheading for the Country Rocks will be 7103.99.5080, HTSUS, which provides for precious stones (other than diamonds) and semiprecious stones…otherwise worked: other: other. The rate of duty will be 10.5 percent ad valorem.
When the largest portion of the stones (measured by weight) in a jar of Country Rocks consists of the white, brown, olive, red and orange stones (marble and limestone capable of taking a polish), the applicable subheading for the Country Rocks will be 6802.91.1500, HTSUS, which provides for worked monumental or building stone…and articles thereof…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 percent ad valorem.
If there are any jars of mixed rocks which include stones other than the stones submitted with this ruling request, you may wish to submit a new ruling request with new samples.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division