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