Ms. Annie Roy
Granit Design Inc.
Stanstead, Quebec J0B 3E0
RE: The tariff classification of Valle Nevado stone from Brazil.
Dear Ms. Roy:
In your letter received March 26, 2019, you requested a tariff classification ruling.
The merchandise under consideration is Valle Nevado 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 Valle Nevado is a polished white, gray, and black mottled natural stone designed for use as countertops, backsplashes, flooring, and wall coverings. From the information you provided, it measures approximately 120 centimeters long by 75 centimeters wide by 3 centimeters thick, and is imported polished and already cut to the required size; it will not be further cut or worked after importation.
In your ruling request you stated that the stone which comprises the Valle Nevado is granite. Laboratory analysis has confirmed that the Valle Nevado is granite which has been cut or sawn, and the surface face is polished.
The applicable subheading for the Valle Nevado 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.
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