CLA-2-68:OT:RR:NC:N2:428
Ms. Stephanie Rakotz
Epstone Inc.
520 Secaucus Road
Secaucus, NJ 07094
RE: The tariff classification of limestone tile from Israel and China.
Dear Ms. Rakotz:
In your letter dated May 19, 2014, you requested a tariff classification ruling.
The merchandise under consideration is tile referred to as “Cinder Grey” or, alternately, “Reverie Grey” Stone. Two samples of the Cinder Grey tile, one in the “Scraffito” finish and one in the “Punti” finish, were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
From the information you provided, the Cinder Grey tile is designed for use in residential and commercial flooring and wall applications, and is available in two sizes: 12 inches long by 24 inches wide by 3/8 inches high, and 18 inches long by 18 inches wide by 3/8 inches high. The “Scraffito” finish features a polished surface, while the “Punti” finish features a dimpled, textured surface. Laboratory analysis has determined that the samples are made of limestone capable of taking a polish, the edges of which have not been beveled. Intercontinental Marble Corp. v. United States, No. 03-1555 (Fed. Cir. 2004) held that the tariff provision for marble also includes polished limestone or limestone capable of taking a polish.
The applicable subheading for the “Scraffito” and “Punti” finish Cinder Grey tiles will be 6802.91.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked monumental or building stone (except slate) and articles thereof...: Other: Marble, travertine and alabaster: Marble: Slabs.” The general rate of duty will be 2.5 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division