&&Based on the information provided, the product at issue is a solid white 25” X 22” vanity top made of cultured marble incorporating a wash-basin (sink) with no backsplash for a bathroom vanity. The imported product is composed of a mixture of resin and calcium carbonate. The vanity tops are manufactured using a moulding process.
&&The material used for moulding is made up of a mixture of primarily natural stone combined with a binder. As per the Explanatory Notes to Chapter 68 and heading 68.10, the cultured marble vanity top is considered to be made of artificial stone and meet the terms of heading 68.10.
