Mr. Rick Mountjoy
1350 W. Straford Avenue
Gilbert, AZ 85233
RE: The tariff classification of sandstone from India
Dear Mr. Mountjoy:
In your letter dated December 2, 2002, you requested a tariff classification ruling. A representative sample was submitted and sent to our Customs laboratory for analysis.
The sample, which you identified as “Bansipahar Pur”, is a non-beveled pink stone that measures approximately 14 centimeters by 14 centimeters by 4 centimeters in thickness. A floral design is carved on one surface of the item.
Our Customs laboratory has determined that this sample is composed of sandstone.
The applicable subheading for the carved sandstone will be 6802.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone and articles thereof...other: other stone. The rate of duty will be 6.5 percent ad valorem.
Articles classifiable under subheading 6802.99.0000, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then 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.
Robert B. Swierupski