CLA-2-68:OT:RR:NC:N4:426
Mr. Daniel Wagner
The LETCO Group, LLC
1901 California Crossing
Dallas, TX 75220
RE: The tariff classification of polished quartz rocks from China
Dear Mr. Wagner:
In your letter dated October 29, 2009, you requested a tariff classification ruling regarding two bags of polished rocks designated as “Amazon Black Moon Pebbles” and “Canyon Red Moon Pebbles.” Representative samples of these rocks were submitted with your ruling request. The samples were sent to our US Customs and Border Protection laboratory for analysis. Laboratory analysis of these samples has now been completed.
In your letter you indicated that these rocks are collected by hand from rivers in China. The rocks are then placed in a locally manufactured mixer along with water; they are tumbled until polished. The rocks are manually sorted by color and size, and then placed in 40 lb. bags (70 bags per pallet) before entering the United States.
You stated in your letter that the geological name of each rock is “Alpha Quartz” and that the rocks are usually red or black in color and will generally range in size from 1 ¾ inches to 2 ¾ inches in length. You further stated that these rocks will be used in outside landscaping applications as decorative material or for erosion control.
Analysis of the samples by our US Customs and Border Protection laboratory indicated that these samples are composed of polished quartz rock. The samples are not composed of semi-precious or precious stone.
In your letter you suggested that the products should be classified in Chapter 25. However, these items are polished rocks. Polished stone is classifiable in Chapter 68, not Chapter 25.
The applicable subheading for the two bags of polished quartz rocks (Amazon Black Moon Pebbles and Canyon Red Moon Pebbles) will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division