CLA-2-68:RR:NC:2:226 H87757

Mr. Jerry Owensby
The Home Depot
2455 Paces Ferry Road
Atlanta, GA 30339

RE: The tariff classification of a limestone tile from China

Dear Mr. Owensby:

In your letter dated February 13, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

The subject article, which is identified as “M115, Grey Cloud”, is a polished grey stone that measures approximately 305 mm x 305 mm x 9.5 mm with a 1.1 mm bevel.

In your letter you stated that this item is a marble tile and indicated your opinion that it should be classified as marble in subheading 6802.91.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof…other: marble: slabs. However, our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (limestone). Since the product is not marble, it cannot be classified in subheading 6802.91.05, HTS.

The applicable subheading for the limestone tile will be 6802.92.000, 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.

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
National Commodity
Specialist Division