CLA-2-:OT:RR:NC:2:226
Mr. Eugene Watts
Victory Imports, LLC
95 Hickory Drive
East Hills, NY 11576
RE: The tariff classification of a stone panel from China
Dear Mr. Watts:
In your letter dated November 6, 2013, you requested a tariff classification ruling regarding the classification of two stone panels – a Silver Satin Large Stone Panel/Wall Stone Panel measuring nine inches by twenty-four inches and a Golden White Ledgestone Panel measuring six inches by twenty-four inches.
Samples representing a portion of each panel were submitted with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis of these products.
The Silver Satin Panel consists of light colored and dark colored stone rectangles linked to each other by means of a plastic mesh backing with adhesive. The greater part of the surface area of the product consists of the dark stones. In the information submitted with your ruling request, you indicated that the dark stones consist of limestone and the light stones consist of travertine.
According to our laboratory, analysis of the Silver Satin Panel indicated that the dark stones are comprised of dolomitic limestone capable of taking a polish and the light stones consist of another type of limestone capable of taking a polish.
A court decision has held that limestone capable of taking a polish is classifiable as marble. Note Intercontinental Marble Corp. v. United States, U.S. Court of Appeals for the Federal Circuit,
03-1555, 08-25-04.
The applicable subheading for the Silver Satin Large Stone Panel/Wall Stone Panel – which consists of limestone capable of taking a polish – will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…and articles thereof…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 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.
We do not have sufficient information regarding the Golden White Ledgestone Panel to issue a ruling. We need additional information to enable us to issue a ruling regarding this product. Please submit the additional information indicated below.
Although you described the Golden White product as quartzite, analysis by our laboratory indicated that the submitted sample consists of marble. Was the correct sample submitted?
Please provide information from the supplier verifying whether the correct sample of the Golden White item was submitted. Is there more than one product which your supplier refers to as “Golden White”? Are there variants of this item? Is there a different trade name/brand name for the quartzite product and for the marble product? If so, identify the trade name/brand name for each product.
Does the Golden White Panel sometimes consist of quartzite and sometimes marble? Please clarify.
Is it possible that part of the Golden White Panel consists of marble and part consists of quartzite? If this is the case, we will need a larger sample.
Please submit a new sample of the Golden White item. Generally, we request a sample measuring twelve inches by twelve inches. However, if this product in fact consists partially of quartzite and partially of marble, we will need a larger sample proportionately representing both components of the merchandise.
If there is a separate quartzite product and a separate marble product, please submit a sample of each item. Each submitted sample should measure at least twelve inches by twelve inches. The trade name/brand name of each product should be indicated.
If you decide to resubmit your ruling request regarding the Golden White Panel, please resubmit a copy of your letter and attachments, along with the additional information and samples requested in this notice.
Please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, Attention: Binding Rulings Section.
If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at (646) 733-3027.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division