Mr. Jeffrey Walton
Sears, Roebuck & Co.
Imports Department 7331 MP
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of marble from China
Dear Mr. Walton:
In your letter, dated August 23, 2004, you requested a tariff classification ruling regarding a stone tile, item 37027.
A sample was submitted with your ruling request. This sample was submitted to our Customs laboratory for analysis.
Laboratory analysis of the sample has now been completed.
The submitted sample is a black tile with white markings. The area of the stone is 30.5 centimeters by 30.5 centimeters square. It is approximately 10 millimeters thick.
The top of the stone is polished and beveled approximately 1.4 millimeters.
Laboratory analysis indicates that the stone is polished limestone.
A recent 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.
The applicable subheading for item 37027 will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 percent 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