CLA-2-68:OT:RR:NC:N1:128
Mr. William M. Friend
Innovative Flooring Supply Inc.
1280 Graham Bell, Suite #1
Boucherville, Quebec J4B 6H5
Canada
RE: The tariff classification of stone veneer sheets from India.
Dear Mr. Friend:
In your letter dated August 28, 2019, you requested a tariff classification ruling.
The merchandise under consideration is four styles of stone veneer sheets referred to as Ultrastone. These styles were identified as Mystic White Marble, item number 55004; Black Galaxy Mica, item number 55000; Autumn Forest Slate, item number 55001; and Antique Copper Mica, item number 55002. Samples of each style were submitted with your ruling request and were forwarded to the Customs and Border Protection laboratory for analysis. This analysis has been completed.
The Ultrastone sheets are rectangular in shape and measure approximately 6 inches wide by 24 inches long by 3 milimeters thick. They consist of a layer of natural stone veneer affixed to a self-adhesive resin and fiberglass backing. From the information you provided, the Ultrastone sheets are designed for indoor use as a decorative wall covering.
Laboratory analysis has determined that the natural stone veneer of the Mystic White Marble was comprised of marble, while the natural stone veneers of the Black Galaxy Mica, Autumn Forest Slate, and Antique Copper Mica were comprised of non-agglomerated, non-reconstituted mica.
The Ultrastone sheets are are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The stone veneers provide the essential character of the Ultrastone sheets.
The applicable subheading for the Ultrastone Mystic White Marble, item number 55004, will be 6802.91.1500, 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: Other.” The general rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Ultrastone Black Galaxy Mica, item number 55000, Autumn Forest Slate, item number 55001, and Antique Copper Mica, item number 55002 will be 6914.90.0000, HTSUS, which provides for “Worked mica and articles of mica…whether or not on a support of paper, paperboard or other materials: Other.” The general rate of duty will be 2.6 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division