Mr. James Huynh
Agility Logistics, Inc.
21906 Arnold Center DriveCarson, CA 90810
RE: The tariff classification of polished limestone from China
Dear Mr. Huynh:
In your letter dated October 9, 2009, on behalf of Arriaga USA, you requested a tariff classification ruling regarding a building stone which you referred to as “stone onyx.”
A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The product is a banded translucent white stone glued to a mesh backing. There is a strip of plastic on one side of the stone.
Our laboratory determined that the product is polished limestone (of a type often referred to as “onyx marble”). According to our laboratory, the item is a building stone, not a precious or semiprecious stone.
In your letter you expressed your opinion that this product should be classified as other stone in subheading 6802.99, Harmonized Tariff Schedule of the United States (HTSUS). However, a court decision has held that the tariff provision for marble in subheading 6802.91, HTSUS, 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.
This product is polished limestone classifiable as marble in subheading 6802.91; therefore, the provision for other stone in subheading 6802.99 does not apply.
The applicable subheading for the “stone onyx” – consisting of polished limestone on a mesh backing with a strip of plastic on the side – will be 6802.91.1500, HTSUS, which provides for worked monumental or building stone (except slate) and articles thereof…other: marble, travertine and alabaster: 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