CLA-2 CO:R:C:M 955505 KCC
District Director
U.S. Customs Service
1 East Bay Street
Room 104
Savannah, Georgia 31401
RE: Protest 1704-93-100338; marble fireplace surround sets; slabs;
Additional U.S. Note 1, Chapter 68; 6802.91.05
Dear District Director:
This is in reference to Protest 1704-93-100338, which pertains
to the tariff classification of marble fireplace surround sets
under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The marble fireplace surround sets are stone articles designed
to fit into a fireplace. Each product is an unassembled article
consisting of several pieces, i.e., header, riser, legs and hearth,
which form a special shape suited for a particular fireplace.
The entries of the marble fireplace surround sets were
liquidated starting on July 2, 1993, under subheading 6802.91.15,
HTSUS, as other articles of marble. In a protest timely filed on
July 21, 1993, the protestant contends that the marble fireplace
surround sets are classified under subheading 6802.91.05, HTSUS,
as marble slabs pursuant to Additional U.S. Note 1, Chapter 68,
HTSUS.
The competing subheadings are:
6802 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)...
6802.91.05 Other...Marble, travertine and alabaster...
Marble...Slabs.
6802.91.15 Other...Marble, travertine and alabaster...
Marble...Other.
ISSUE:
Are the marble fireplace surround sets classified under
subheading 6802.91.05, as marble slabs, or under subheading
6802.91.15, HTSUS, as other articles of marble?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms of the headings and any relative
section or chapter notes...."
The marble fireplace surround sets are clearly classified
under subheading 6802.91, HTSUS, as marble. The issue to be
determined is whether the articles are slabs pursuant to Additional
U.S. Note 1, Chapter 68, HTSUS, which states:
For the 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.
The protestant argues that the imported marble articles meet
the definition of slabs in Additional U.S. Note 1, Chapter 68,
HTSUS. The marble articles are 2 cm thick, have facial areas which
are larger than 25.8 cm2 and the edges have not been further
processed.
Although the marble articles may meet the definition in
Additional U.S. Note 1, Chapter 68, HTSUS, they are not merely
marble slabs. As imported the marble pieces are designed and
shaped to form a complete article, a fireplace surround set. The
marble pieces of the unassembled surround set fit together to form
an item with a unique shape. It is product which is clearly not
a slab. Moreover, the invoice description of the marble pieces
describes them as "Marble fireplace surround sets." Therefore, the
marble fireplace surround sets are classified under subheading
6802.91.15, HTSUS, as other articles of marble.
HOLDING:
The marble fireplace surround sets are classified under
subheading 6802.91.15, HTSUS, as other articles of marble.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993,
Subject: Revised Protest Directive, this decision should be
mailed, with the Customs Form 19, by your office to the protestant
no later than 60 days from the date of this letter. Any
reliquidation of the entry in accordance with the decision must be
accomplished prior to mailing of the decision. Sixty days from the
date of the decision the Office of Regulations and Rulings will
take steps to make the decision available to Customs personnel via
the Customs Rulings Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act, and other
public access channels.
Sincerely,
John Durant, Director