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