CLA-2 CO:R:C:G 084608 HP
Mr. Melvin E. Lazar
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: Classification of stone agglomerated with plastic resins
Dear Mr. Lazar:
This is in reply to your letter of April 28, 1989 to our New
York office, concerning the tariff classification of stone
agglomerated with plastic resins, manufactured by
PBI/Plastibeton, Inc., produced in Canada, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of granite or quartz stone
articles agglomerated with plastic resins. The products made
from these stone articles, and the only products covered by this
ruling are Polymer-Granite~ counter tops, Plastibeton| Channel
Systems, and Polymer-Granite~ Paving Stones. The Polymer-Gran-
ite~ base material is composite stone made from 95 percent
granite and quartz, and five percent petrochemicals. Through a
computerized system, the base material is conveyed, pumped,
dried, weighed, metered, and blended with over a dozen raw
materials. Sheet products are then manufactured in a continuous
process of forming, curing, gauging, polishing, cutting, and
finishing. You state that the paving stones and channel systems
are used solely for street improvement and outdoor patio areas,
and for housing electrical cables, respectively.
ISSUE:
What is the classification of the agglomerated stone under
the HTSUSA?
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LAW AND ANALYSIS:
Heading 6802, HTSUSA, provides for natural monumental or
building stone (except slate) which has been worked beyond the
stage of normal quarry products. The Explanatory Notes to the
HTSUSA constitute the official interpretation of the tariff
schedule at the international level. Explanatory Note 68.02
states, in pertinent part:
[a]rticles such as slabs, tiles, etc., obtained by
agglomerating pieces of natural stone with cement or
other binders (e.g., plastics), ... are classified as
artificial stone articles in heading 68.10.
Heading 6810, HTSUSA, covers moulded, pressed or centrifuged
articles of cement, concrete, or artificial stone. Explanatory
Note 68.10 defines artificial stone as
... an imitation of natural stone obtained by
agglomerating pieces of natural stone or crushed or
powdered natural stone (limestone, marble, granite,
porphyry, serpentine, etc.) with lime or cement or
other binders (e.g., plastics).
We are of the opinion that the merchandise at issue is of
artificial stone, and is classifiable under Heading 6810, HTSUSA.
Countertops
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
Subheading 9403.20.0020, HTSUSA, provides for parts of
counters and other furniture. Note 3 to Chapter 94, HTSUSA,
narrows the scope of "parts" in Heading 9403 by stating that
(a) * * * references to parts of goods do not include
references to sheets or slabs (whether or not cut to
shape but not combined with other parts) of glass
(including mirrors), marble or other stone or of any
other material referred to in chapter 68 or 69. [em-
phasis added]. You state that the counter tops in their
imported condition will consist purely of agglomerated
stone, and will not include any pieces or materials
designed to facilitate attachment of the counter tops
to their applicable body parts. Based upon this infor-
mation, it is our opinion that the counter tops import-
ed alone are not classifiable as parts of furniture
under Chapter 94, HTSUSA, but as other articles of
artificial stone.
Channel Systems
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You state that while the bulk of the channel systems will be
imported solely as agglomerated stone, a small percentage will
also include plastic dividers.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is
applicable.
It is clear that the agglomerated stone material provides
the channel systems with their essential character. The channel
systems are designed to house or protect electrical cables and
pipes. See PBI Brochure on Polymer-Granite~ Products at 18. It
is the strength and resistance of the stone which accomplishes
this; the dividers only serve to avoid entanglements. Therefore,
the channel systems are also classifiable as other articles of
artificial stone.
Paving Stones
Subheading 6810.19.10, HTSUSA, provides for floor and wall
tiles. Subheading 6810.11, HTSUSA, provides for building blocks
and bricks. Subheading 6810.19.50, HTSUSA, provides for other
similar articles, including flagstones. The issue is therefore
whether the paving stones are considered tiles under the HTSUSA,
and, if so, whether they can be classified as "floor tiles" for
the purposes of Subheading 6810.19.10. Webster's II New River-
side University Dictionary (1984), aids us in our quest as
follows:
tile (t-il) n. ... 1. A thin, flat, or convex slab of
material, as baked clay or plastic, laid in rows to
cover walls, floors, and roofs.
* * *
3. A hollow fired clay or concrete block used for
building walls.
* * *
flagstone ... A flat, fine-grained, hard, evenly-lay-
ered stone split into slabs for use in paving.
You state that the sole uses of the paving stones are for
outdoor patio construction and street improvement projects. It
seems clear that Websters' definition of tiles, supra, would
apply. In addition, though not dispositive, we have observed
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"paving tiles" in the stream of modern commerce. Therefore, the
paving stones, through one of its two "sole purposes," could be
classified as tiles under HTSUSA.
You contend that as the paving stones are used exclusively
in an outdoor context, classification as floor or wall tiles is
incorrect. This argument is without basis. Items in the shape
of tiles may be used in either an indoor or outdoor setting;
i.e., a kitchen floor, a plaza, a patio, or a street. The paving
stones at issue are not similar to "paving tiles" as used in
modern commerce; these are normally thick, interlocking bricks.
The instant merchandise has the appearance of indoor floor tile,
with a smooth top and a pleasant appearance. Whether used indoor
or out (you state that patios are a primary use of the stones),
it is our opinion that the "paving stones" can be considered
floor tiles for the purposes of classification under HTSUSA.
You also state that you have the capability to manufacture,
and indeed have advertised, what you label as "floor tiles."
While this may be true, it would not affect the classification of
the aforementioned paving stones. Additional U.S. Note 2 to
Chapter 68, HTSUSA, limits tiles to articles less than 3.2
centimeters in thickness. You state that the thickness of the
paving stones to be imported into the United States ranges
between one and two inches. Therefore, following the above-
mentioned analysis, those paving stones imported at a thickness
less than 3.2 centimeters would be considered floor or wall tiles
under subheading 6810.19.1000 HTSUSA, and those stones over 3.2
centimeters thick would fall under 6810.11.0000, HTSUSA, as
articles similar to paving tiles and flagstones, building blocks
and bricks.
HOLDING:
As a result of the foregoing, the counter tops and channel
systems are classifiable under subheading 6810.99.0000, HTSUSA,
as articles of cement, of concrete or of artificial stone,
whether or not reinforced, other articles, other. The applicable
rate of duty is 4.9 percent ad valorem. The paving stones under
3.2 centimeters in width are classifiable under subheading
6810.19.1000, HTSUSA, as articles of cement, of concrete or of
artificial stone, whether or not reinforced, tiles, flagstones,
bricks and similar articles, other, floor and wall tiles. The
applicable rate of duty is 20 percent per square meter. The
paving stones 3.2 centimeters and greater in width are classifi-
able under subheading 6810.11.0000, HTSUSA, as articles of
cement, of concrete or of artificial stone, whether or not
reinforced, tiles, flagstones, bricks and similar articles,
building blocks and bricks. The applicable rate of duty is 4.9
percent ad valorem.
It has come to our attention that the instant merchandise is
already in port, and at this time, may be entering the customs
territory of the United States. While this situation is normally
not subject to a binding ruling letter under the District Ruling
Program, we have taken the position that, in the interests of
administrative manageability, we will rule on this merchandise.
It is stressed, however, that this binding classification per-
tains only to those articles herein described; any other products
possibly being simultaneously imported are not addressed.
Sincerely,
5
John Durant, Director
Commercial Rulings Division