CLA-2-68:OT:RR:NC:N1:128
Mr. Jose Luis Abad
C&C North America, Inc., dba Cosentino North America
355 Alhambra Circle, Suite 1000
Coral Gables, FL 33134
RE: The tariff classification of artificial stone surfaces from Spain.
Dear Mr. Abad:
In your letter dated July 29, 2019, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Calacatta Gold and B Zeus. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, the Calacatta Gold and B Zeus are surface products which will be imported in two sizes: Standard, which measures 55 inches long by 120 inches wide with a thickness ranging between .47 inches and 1.18 inches, and Jumbo, which measures 63 inches long by 128 inches wide and a thickness ranging between .47 inches and 1.18 inches. They are designed for such applications as kitchen and bathroom countertops, sinks, shower trays, flooring, and wall cladding.
According to your ruling request, the Calacatta Gold and B Zeus are comprised of what you refer to as “artificial cristobalite” and either natural feldspar or natural quartz granules, agglomerated with polyester resin. The “artificial cristobalite” is manufactured by heating natural quartz (silicon dioxide/silica/SiO2) sand in a kiln with a catalyst. While this process causes the molecules of silicon dioxide to arrange themselves into a different isometric structure, the chemical composition of the sand does not change.
Laboratory analysis has determined that the Calacatta Gold and the B Zeus are comprised of cristobalite, quartz, and albite uniformly agglomerated with a polymer binder. The cristobalite was the greatest component by weight of both samples.
In your ruling request you suggest classification of the Calacatta Gold and B Zeus in 6815.99.4070, Harmonized Tariff Schedule of the United States (HTSUS) as other articles of mineral substances. However, the Calacatta Gold and B Zeus are comprised of sand and mineral substances uniformly agglomerated with a binder.
The applicable subheading for the Calacatta Gold and the B Zeus surfaces will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free.
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].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division