Ms. Nicole Wright
Wee Gates Inc.
39 Madison Avenue
Canada M5R 2S2
RE: The tariff classification of two stone bases from Canada
Dear Ms. Wright:
In your letter dated October 26, 1999, received in this office on December 2, 1999, you requested a tariff classification ruling. Two representative samples of the items were submitted and were sent to our Customs laboratory for analysis.
The first sample, which you identified as a marble base, is a polished black stone measuring approximately 15.5 cm X 10 cm X 1 cm. Our Customs laboratory has determined that this stone is composed of non-agglomerated limestone.
The second sample, which you identified as a granite base, is a polished black stone measuring approximately 15.5 cm X 10 cm X 1 cm. Our Customs laboratory has determined that this stone is composed of non-agglomerated gabbro.
You indicated in your letter that both stone bases will measure four inches by six inches and will feature a silver- colored inscription stating “The difference you make today, counts in all our tomorrows.” They will be sold to retail stores, museums, jewelry stores and general merchandisers and sales distributors.
The applicable subheading for the non-agglomerated limestone base will be 6802.92.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building
stone (except for slate) and articles thereof, other than goods of heading 6801: other: other calcareous stone. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the non-agglomerated gabbro base will be 6802.99.00, HTS, which provides for worked monumental or building stone (except slate) and articles thereof…other: other stone. The rate of duty will be 6.5 percent ad valorem.
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 212-637-7074.
Robert B. Swierupski