CLA-2-68:OT:RR:NC:N1:128
Ms. Stephanie Rakotz
Artistic Tile Inc
520 Secaucus Road
Secaucus, NJ 07094
RE: The tariff classification of honed and polished limestone surfaces from Italy.
Dear Ms. Rakotz:
In your letter dated January 9, 2025, you requested a tariff classification ruling.
The merchandise under consideration is described as Bianco Antico Slabs, Bianco Antico Tiles, and Rosa
Perlino Tiles. Two samples of the Bianco Antico and one sample of the Rosa Perlino were submitted with
your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This
analysis has been completed.
The Bianco Antico is a white stone with beige and gray veining and colorations. From the information you
provided, the Bianco Antico Slabs measure approximately 290 centimeters long by 150 centimeters wide by
3 centimeters thick; you state that it will be imported with rough edges and either a polished or honed
surface. The Bianco Antico Tiles measure approximately 30 centimeters long by 61 centimeters wide by 1
centimeter thick and have a polished surface. The Bianco Antico products are designed and used for interior
walls and floors, shower walls and floors, countertops, and fireplace surrounds.
The Rosa Perlino is a pink stone with white, gray, and reddish veining and colorations. You state that it is
imported as a field tile with a honed surface and measures approximately 30 centimeters long by 61
centimeters wide by 1 centimeter thick. It is designed and used for interior walls and floors, shower walls
and floors, countertops, and fireplace surrounds.
Laboratory analysis has determined that the Bianco Antico and Rosa Perlino samples are comprised of
limestone. One sample of Bianco Antico was found to have a polished surface with simply cut or sawn edges
that were not beveled. The second sample of Bianco Antico also had a polished surface, but three of the
edges had been beveled. The fourth edge was simply cut or sawn. The Rosa Perlino sample was found to
have a honed surface and three beveled edges, with the fourth edge being simply cut or sawn.
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. As the Bianco Antico and
Rosa Perlino samples are limestone which has been polished or is capable of taking a polish, they are
classified as marble.
Chapter 68 Additional U.S. Note 1 states that in heading 6802, “the term ‘slabs’ embraces flat stone pieces,
not over 5.1 cm in thickness, having a facial area of 25.8 cm2 or more, the edges of which have not been
beveled, rounded or otherwise processed except such processing as may be needed to facilitate installation as
tiling or veneering in building construction.” The Bianco Antico Slab meets this definition.
The applicable subheading for the Bianco Antico Slab 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 than goods of heading 6801…: Other: Marble, travertine and alabaster: Marble:
Slabs.” The general rate of duty will be 2.5% ad valorem.
The applicable subheading for the Bianco Antico Tile and Rosa Perlino Tile will be 6802.91.1500, HTSUS,
which provides for “Worked monumental or building stone (except slate) and articles thereof, other than
goods of heading 6801…: Other: Marble, travertine and alabaster: Marble: Other.” The general rate of
duty will be 4.9% ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheadings 6802.91.0500 or 6802.91.1500, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division