CLA-2:CO:R:C:G 087265 SR
Jean Maguire
Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Internal Advice Request No. 31/90 concerning the tariff
classification of a marble tile under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
Dear Ms. Maguire:
This request for internal advice was initiated by a letter
dated March 8, 1990, from Paul Meyer, a Customs Broker for Nik
and Associates, of Los Angeles, California.
FACTS:
The merchandise at issue consists of floor and wall tiles
that are made up of various types of marble in geometrical
patterns. The tiles are made up of different marble pieces that
are glued together to form a decorative design. The import
specialist from the port of Los Angeles feels that the tiles at
issue are classifiable under heading 6802, HTSUSA, as tiles of
marble because they are entirely made up of natural marble that
is glued together. The National import specialist feels that
they are classifiable under 6810, HTSUSA, as artificial stone
because they are a man-made fabrication that could not appear in
nature in this decorative form. The tiles at issue have not been
tested by the Customs Lab; but are assumed to be made up of
geological marble.
ISSUE:
Whether the tiles at issue are made up of marble under
heading 6802, HTSUSA, or of artificial stone under heading 6810,
HTSUSA.
-2-
LAW AND ANALYSIS:
Heading 6802, HTSUSA, provides for worked monumental or
building stone and articles thereof, mosaic cubes and the like,
of natural stone, whether or not on a backing; artificially
colored granules, chippings and powder, of natural stone. The
Explanatory Notes provide the official interpretation of the
tariff at the international level. The Explanatory Notes to
heading 6802, state that this heading covers stone which has been
further processed than mere shaping into blocks, sheets or slabs
by splitting, roughly cutting or squaring, or squaring by sawing.
The Notes for this heading also state that this heading also
covers small prepared mosaic cubes and the like of marble, etc.,
for various floor or wall coverings, etc., whether or not backed
with paper or other materials. It further includes artificially
colored granules, chippings and powder of marble or of other
natural stones.
Heading 6810, HTSUSA, provides for articles of artificial
stone. The Explanatory Notes to this heading state that
artificial stone is an imitation of natural stone obtained by
agglomerating pieces of natural stone or crushed or powdered
natural stone with lime or cement or other binders (e.g.
plastics).
A stone tile that is obtained by agglomerating stone pieces
with a binder implies that the entire stone is held together by a
binding agent that runs throughout the stone. It is more than
just a few large pieces that are attached to each other with
glue. In the tiles at issue, each piece of marble is glued to
the other pieces to form a design; just as marble tiles are glued
together to form a design when the tiles are applied to the floor
or wall in a decorative manner.
The mosaic tiles of marble are included under heading 6802,
HTSUSA. Mosaic tiles are made up of smaller pieces of different
types and colors of marble that are glued in a pattern to form a
decorative design. They are a man-made fabrication that could
never appear in their form in nature. The tiles at issue are
made up of more substantial pieces of marble than are mosaic
tiles.
-3-
HOLDING:
The merchandise at issue is classifiable under heading
6802.91.15, HTSUSA, as worked monumental or building stone and
articles thereof, mosaic cubes and the like, of natural stone,
whether or not on a backing; artificially colored granules,
chippings and powder, of natural stone, other, marble, marble,
other.
This is based on the assumption that the stones in the tile
are all marble. If they are made up stone, such as limestone,
they would be classifiable under the appropriate subheading. If
they are made up of agglomerate marble, then they would be
classifiable under heading 6810.19.10, HTSUSA, as artificial
stone, tiles, other, floor and wall tiles. If the tiles are made
up of different types of stone then they will be classifiable
under GRI 3(b) according to the type of stone that imparts the
essential character. If no one stone imparts the essential
character, then the tile is classifiable under GRI 3(c),
according to the heading that appears last in the tariff.
You should inform the inquirer of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference