CLA-2:CO:R:C:G 085968 SR

John Hartman
Atlas Marble & Granite, Inc.
9184 San Fernando Road
Sun Valley, CA 91352

RE: Marble

Dear Mr. Hartman:

This is in reference to your letter dated November 9, 1989, requesting a list of the proper tariff classification of marble and other stones under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

In accordance with Headquarters Ruling Letter (HRL) 085266, dated September 20, 1990, stone products are classified according to their geological nature. Since limestone and marble are distinct stones with different geological properties, limestone may not be classified as marble. Thus, polished limestone may not be classified as marble in subheading 6802.91; rather, it is classified as other calcareous stone in subheading 6802.92, HTSUSA. Since polished limestone is frequently referred to as "marble" in the trade, limestone is often invoiced as marble and often entered incorrectly as marble in subheading 6802.91, HTSUSA. The only way for the local Import Specialist team to verify that a particular product entered as marble is actually marble would be to obtain a sample for laboratory analysis. Frequently, the Customs Laboratory has determined that products entered incorrectly as marble in subheading 6802.91, HTSUSA, are actually limestone classifiable in subheading 6802.92, HTSUSA. Furthermore, products described as marble often prove to be serpentine classifiable as other stone in subheading 6802.99, HTSUSA.

Laboratory analysis is crucial to determine whether a particular product is genuine geological marble or another stone.

-2-

The laboratory analysis of a particular product with a particular name from a specific manufacturer should not be applied to a product with the same name from a different manufacturer. Often different manufacturers may use the same name for different stones. A product with a particular name from one manufacturer may prove to be genuine geological marble, while a product with the same name from a different manufacturer may prove to be limestone. This situation also arises with other stones that have trade names that do not reflect their true geological composition. From the foregoing you can see that it is not possible to provide the list you have requested.

We are however, providing you with a copy of the appropriate HTSUSA provisions and the applicable Explanatory Notes to the HTSUSA. These documents in conjunction with a laboratory analysis should enable you to determine the appropriate HTSUSA classification for your merchandise. If any questions regarding the proper classification should still arise you may submit a request for a binding classification ruling to the local district office as explained in the enclosed pamphlet.

Sincerely,

John Durant, Director
Commercial Rulings Division


Enclosures

6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference