CLA-2-68:OT:RR:NC:N1:128

Mr. Leonardo Bermudes
Bramagran
Rodovia Fued Nemer
Castelo 29360000
Brazil

RE: The tariff classification of Negresco stone from Brazil.

Dear Mr. Bermudes:

In your letter dated August 8, 2025, you requested a tariff classification ruling.

The merchandise under consideration is referred to as “Negresco (Black Mist).” A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection laboratory for analysis. This analysis has been completed.

Negresco is a surface-worked black stone mottled with gray streaks and white specks. From the information you provided, its measurements upon importation are approximately 317.5 centimeters long by 198 centimeters wide by 2 or 3 centimeters thick. It is designed for use in such applications as countertops, backsplashes, and flooring.

Laboratory analysis has determined that the Negresco is an other igneous stone.

The applicable subheading for the Negresco (Black Mist) stone will be 6802.99.0090, 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: Other stone: Other: Other.” The general rate of duty will be 6.5 percent ad valorem

The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.

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,

(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division