CLA-2 CO:R:C:M 950125 KCC
District Director
U.S. Customs Service
701 San Jacinto
P.O. Box 52790
Houston, Texas 77052
RE: Protest Nos. 5301-0-000535 and 5301-0-000591; marble;
Additional U.S. Note 1 to Chapter 68; slabs; beveling;
tile.
Dear Madame:
This is in response to the request for Further Review of
Protest No. 5301-0-000535 dated October 5, 1990, and Protest No.
5301-0-000591 dated November 13, 1990, regarding the tariff
classification of marble under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The merchandise under consideration is marble known as White
Carrara Selezionato marble tile, Cream Argento marble tile and
Desert Peach marble tile. Upon importation into the U.S., you
liquidated the entries for the marble under subheading
6802.91.15, HTSUS, which provides for "Worked monumental or
building stone (except slate) and articles thereof, other than
goods of heading 6801; mosaic cubes and the like, of natural
stone (including slate), whether or not on a backing;
artificially colored granules; chippings and powder, of natural
stone (including slate)... Other...Marble, travertine and
alabaster...Marble...Other." This determination was based on
Customs laboratory reports which found that the marble tile
edge's were subjected to a beveling operation which removed more
than 1/32 of an inch from the tile edges. For stone to be
defined as "slabs" pursuant to Additional U.S. Note 1 to Chapter
68, Customs has determined that cutting, beveling, or processing
of the edges of tile greater than 1/32 of an inch is more
processing than is necessary to facilitate installation.
Therefore, the marble tile under consideration was not considered
to be "slabs" for tariff purposes.
The Protestant, Walker & Zanger (West Coast) LTD., contends
that the marble is properly classified under subheading
6802.91.05, HTSUS, which provides for "...Marble, travertine and
alabaster...Marble...Slabs." The Protestant states that there is
no "measurable" bevel on the marble and that Customs standard of
"more than 1/32 of an inch" to define "slabs" in Additional U.S.
Note 1 to Chapter 68 is an arbitrary position. Protestant states
that the only processing performed on the edges is a slight
rubbing, called "easing", to remove the sharpness caused by the
saw cut. Protestant states that "easing" is a normal process
performed automatically by machine which has been performed for
over thirty years.
ISSUE:
Is the marble properly classified under subheading
6802.91.05, HTSUS, as "...Marble...Slabs," or under subheading
6802.91.15, HTSUS, as "...Marble...Other."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRIs). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
The marble in this case is properly classified within
Chapter 68, making the Chapter 68 notes applicable to this
classification. Additional U.S. Note 1 to Chapter 68 states:
For purposes of heading 6802, the term "slabs" embraces
flat stone pieces, not over 5.1 cm in thickness, having
a facial area of 25.8 cm2 or more, the edges of which
have not been beveled, rounded or otherwise processed
except such processing as may be needed to facilitate
installation as tiling or veneering in building
construction.
Thus, edge working such as beveling would preclude classification
of merchandise as "slabs" in subheading 6802.91.05, HTSUS, unless
this processing is merely necessary to facilitate installation.
Additional U.S. Note 1, does not provide a specific measurement
for a process which would be acceptable to facilitate
installation.
In order to determine the extent of the processing which
would be acceptable for a slab, Customs in New York sought
information from the marble and limestone industry. Based on
this information, Customs determined that the edges, sides or
corners of a piece of marble need only be cut or processed to
1/32 of an inch to facilitate installation. We further
determined that any cut which is greater, either deeper or wider,
than 1/32 of an inch is not made merely to facilitate
installation, but rather is made in part for appearance or
beauty. Therefore, Customs determined that the cut of 1/32 of an
inch is a reasonable standard for distinguishing "slabs" from
marble which is a product worked beyond the definition of "slabs"
found in Additional U.S. Note 1 to Chapter 68.
We are of the opinion that the 1/32 of an inch distinction
between "slabs" and a product which has been worked beyond the
definition of "slabs" is not arbitrary, but acceptable.
Therefore, as the laboratory reports 5-9-40280-001 dated July 23,
1990 (Cream Argento marble), 5-90-40279-001 dated July 23, 1990
(Desert Peach marble), and 5-90-31725-001 dated May 4, 1990
(White Carrara Selezionato marble), found that the marble edges
were beveled and the beveled cut measured greater than 1/32 of an
inch, the marble is properly classified under subheading
6802.91.15, HTSUS.
HOLDING:
The marble tiles are properly classified under subheading
6802.91.15, HTSUS, as "Worked monumental or building stone
(except slate) and articles thereof, other than goods of heading
6801; mosaic cubes and the like, of natural stone (including
slate), whether or not on a backing; artificially colored
granules; chippings and powder, of natural stone (including
slate)... Other...Marble, travertine and alabaster...Marble...
Other."
This protest is denied in full. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division