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NY L82641

April 22, 2005



TARIFF NO.: 6802.91.0500

Mr. Yuri Starikov
The Home Depot
Cumberland Store Support Center
Second Floor
2455 Paces Ferry Rd., N.W.
Atlanta, GA 30339-4024

RE: The tariff classification of polished limestone from China

Dear Mr. Starikov:

In your letter, dated February 9, 2005, you requested a tariff classification ruling regarding a 12” by 12” inch stone tile (10 mm in thickness) described as “Natural Marble Tile – Red Jade, #M110.”

A sample was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis.

Laboratory analysis of the sample has now been completed.

According to the analysis by our Customs laboratory, the top edge of the stone is beveled less than three-thirty seconds of an inch.

Laboratory analysis indicates that the stone is polished limestone.

A recent court decision has held that the tariff provision for marble includes polished limestone or limestone capable of taking a polish. Note Intercontinental Marble Corp. v. United States, U.S. Court of Appeals for the Federal Circuit, 03-1555, 08-25-04.

The applicable subheading for Red Jade Tile M1110 will be 6802.91.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stoneother: marble, travertine and alabaster: marble: slabs. The rate of duty will be 2.5 percent ad valorem.

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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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