Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
New York, NY 10018
RE: The tariff classification of two marble coasters and one serpentine coaster from Taiwan
Dear Ms. Richardson:
In your letter dated April 29, 2004, on behalf of your client, Kitchen Etc., you requested a tariff classification ruling on three stone coasters.
Two stone coasters and one cheese knife with stone handle were submitted with your ruling request. These samples were sent to our Customs laboratory for analysis.
You stated in your letter that you know the cheese knife with stone handle is classified as a knife, however, you would like to know what the classification of a coaster would be based upon the stone material of the handle.
Style #74045A is a polished, white marble coaster that measures approximately four inches in diameter. Style #74045B is a polished, gray and dark gray streaked marble coaster that measures approximately four inches in diameter.
Our Customs laboratory has confirmed that these two coasters - style #74045A and #74045B are composed of marble.
The applicable subheading for the white coaster and the dark gray coaster will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone...and articles thereof...other: marble: other. The rate of duty will be 4.9 percent ad valorem.
The handle of the cheese knife consists of a polished, light green and dark green stone. Our Customs laboratory has determined that the handle is composed of serpentine.
The applicable subheading for a serpentine coaster (composed of the same material as the knife handle) will be 7116.20.4000, HTS, which provides for articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): of precious or semiprecious stones (natural, synthetic or reconstructed): other: of semiprecious stones (except rock crystal): other. The rate of duty will be 10.5% ad valorem.
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