Mr. Robert Thompson
W.J. Byrnes and Co. of Los Angeles, Inc.
P.O. Box 90595
Los Angeles, CA 90009
RE: The tariff classification of agglomerated stone slabs and tiles from Korea
Dear Mr. Thompson:
In your letter, dated November 29, 2005, on behalf of Hanex USA, you requested a tariff classification ruling regarding agglomerated stone slabs and tiles.
A sample of a portion of the material that comprises these slabs and tiles was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis.
In your letter you stated that the slabs and tiles consist of stone agglomerated with plastic resin. Analysis of the sample by our Customs laboratory is consistent with your description of the product’s composition.
You stated that the area of each of the imported slabs will be 55 inches by 120 inches, and the area of each of the imported tiles will be either eighteen inches by eighteen inches or twelve inches by twelve inches.
Your letter indicated that the slabs will be used in the manufacture of kitchen or bathroom countertops and for various other flat surface furniture applications. In a telephone conversation with this office, you stated that the slabs will be imported in a form which must be further worked, not in the form of finished panels which can be applied to specific uses.
Your letter indicated that in their imported form the tiles can be used as bathroom wall tiles or for similar applications.
The applicable subheading for the agglomerated stone slabs measuring 55 inches by 120 inches will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free.
The applicable subheading for the agglomerated stone tiles measuring eighteen inches by eighteen inches or twelve inches by twelve inches will be 6810.19.1200, HTS, which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: of stone agglomerated with binders other than cement. 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