Ms. Selena Bryant
Lillian Vernon Corporation
2600 International Parkway
Virginia Beach, VA 23452
RE: The tariff classification of two marble pet memorial stands from Taiwan
Dear Ms. Bryant:
In your letter dated May 11, 2007, you requested a tariff classification ruling. A photograph of the product was submitted with your ruling request.
Item number 015155 is a polished, solid marble pet memorial that measures approximately 6 ½ inches in length by 4 inches in height and ½ inch in thickness.
The article is designed to stand in an upright position.
Item number 017799 is a polished, solid marble pet memorial that measures approximately 11 inches in length by 7 inches in height and ½ inch in thickness. The article is designed to lie flat.
The applicable subheading for the two pet memorial stands will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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.
Robert B. Swierupski