CLA-2:CO:R:C:G 087014 SR
Mr. Carroll L. Bolick
Brookfield Marble & Granite, Inc.
100 Norcross Street
Roswell, Georgia 30075
RE: Polished stone tiles
Dear Mr. Bolick:
This is reference to your letter dated April 17, 1990,
requesting information about the tariff classification of stone
tiles under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
In Headquarters Ruling Letter 085266, dated September 20,
1989, a tile that measures twelve inches by twelve inches in
facial area and three eights of an inch thick was classified
under 6802.92.00, HTSUSA, as worked monumental or building stone
and articles thereof, other, other calcareous stone. The Customs
laboratory determined that this tile was composed of limestone.
ISSUE:
How are polished stone tiles classified under the HTSUSA?
LAW AND ANALYSIS:
The HTSUSA, became effective on January 1, 1989. Under this
new tariff schedule some articles of merchandise may be
classified differently than they were under the Tariff Schedules
of the United States (TSUS), and therefore, subject to a
different rate of duty.
-2-
Under the TSUS, all stones that polish, whether or not such
stone met the technical definition of marble, were classified by
Customs as marble. However, under the newly-enacted HTSUSA,
whose basic provisions are common to the tariffs of all of the
nations using the Harmonized Commodity Description and Coding
System, it is imperative that the United States, whenever
possible, define the various tariff terms in a manner consistent
with all nations utilizing the HTSUSA. It is for this reason
that we have settled upon the commonly-accepted geological
definition of various stones to determine the proper
classification under the HTSUSA. The geological definition for
marble is: a metamorphic rock consisting predominantly of fine to
coarse-grained recrystallized calcite and/or dolomite, usually
with a granoblastic, saccharoidal texture."
HOLDING:
Only tiles that are composed of geological marble are
classifiable as tiles of marble. Stone tiles that do not meet
the geological definition of marble are classifiable under
6802.92.00, HTSUSA, as worked monumental or building stone,
other, other calcareous stone.
It is our position that adopting the geological definition
of marble as the standard of classification will both simplify
classification and lead to greater consistency in classification.
However, if you believe that a change in the tariff is necessary
you may contact the office of the United States Trade
Representative at 600 17th Street, N.W., Washington, D.C. 20506.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference