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NY L87821

November 18, 2005

CLA-2-68:RR:NC1:126: L87821


TARIFF NO.: 6802.99.0060

Mr. Douglas McKenny
Norman G. Jensen, Inc.
395 Coswell Avenue
Derby Line, VT 05830

RE: The tariff classification of stone from Canada

Dear Mr. McKenny:

In your letter, dated August 19, 2005, on behalf of Granite Center Beebe, you requested a tariff classification ruling regarding Bon Acord, a polished stone slab.

A sample of a portion of the stone was submitted with your ruling request.

The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the sample.

The face of the stone is polished.

All the edges are beveled.

Our laboratory has determined that the stone is non-calcareous, other stone.

The applicable subheading for the Bon Acord stone will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereofother: other. The rate of duty will be 6.5 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.

You also posed questions regarding the applicability or non-applicability of the North American Free Trade Agreement (NAFTA) to this product.

You indicated that the stone originated in South Africa and was subsequently worked in Canada, and asked whether or not an allowable tariff shift had taken place that would permit the application of NAFTA. However, we do not have sufficient information to respond to this question.

A determination regarding NAFTA would require analysis of proper “before” and “after” samples reflecting the precise condition of the stone when it leaves the non-NAFTA country and the precise condition of the product after it is processed in the NAFTA country.

In a telephone conversation with this office, you stated that the actual stone shipped from South Africa to Canada would not be in the exact form of the “before” sample you submitted.

Since we may not have the proper “before” sample, we are unable to determine whether there is an allowable tariff shift when the stone from South Africa is worked in Canada. Consequently, we cannot advise you regarding the question of whether or not NAFTA applies to the Bon Acord stone.

You may wish to contact the port at which this merchandise will actually be imported regarding the question of NAFTA applicability.

Officials at that port may be able to examine the actual “before” and “after” stones and determine whether or not there is an allowable tariff shift when the South African stone is processed in Canada.

If you have any questions regarding this notice, contact National Import Specialist Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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