Ms. Annie Roy
Granit Design Inc.
Stanstead, Quebec J0B 3E0
RE: The tariff classification of Majestic White stone from China.
Dear Ms. Roy:
In your letter received March 26, 2019, you requested a tariff classification ruling.
The merchandise under consideration is Majestic White stone. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Majestic White is a mottled white, cream, gray, and black-colored natural stone designed for use as kitchen and bathroom countertops. From the information you provided, it measures approximately 120 centimeters long by 76 centimeters wide by 3 centimeters thick, and is imported polished and already cut to size; it will not be further cut or worked after importation.
In your ruling request you stated that the stone which comprises the Majestic White is granite. Laboratory analysis has confirmed that the Majestic White is granite which has been simply cut or sawn, and the surface face is polished.
The applicable subheading for the Majestic White will be 6802.93.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801...: Granite: Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than simply cut or sawn: With a maxiumum thickness greater than 1.5 cm but not greater than 7.5 cm.” The general rate of duty will be 3.7 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6802.93.0025, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6802.93.0025, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Nicole Sullivan at [email protected].
Steven A. Mack
National Commodity Specialist Division