Analysis
HTS 6802.91.30 covers marble, travertine and alabaster: alabaster under heading 6802 (worked monumental or building stone (except slate) and articles thereof, other than goods…).
The general duty rate is 4.7% of the customs value, which is above most the rates in chapter 68 (84th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $470 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.5% to 4.9%. Compared with 6802.91.05 (marble: slabs), which pays 2.5%, a misclassification either way moves the duty by 2.2 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 50%, 10.6 times the general rate.
The other lines in the same group are 6802.91.05 (marble: slabs, 2.5%), 6802.91.15 (marble: other, 4.9%), 6802.91.20 (articles of subheading 6802.21.10 that have been dressed or…, 4.2%) and 6802.91.25 (travertine: other, 3.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6802.91.05 | Marble: slabs | 2.5% |
| 6802.91.15 | Marble: other | 4.9% |
| 6802.91.20 | Articles of subheading 6802.21.10 that have been dressed or polished, but not further worked | 4.2% |
| 6802.91.25 | Travertine: other | 3.7% |