CLA-2 CO:R:C:M 955738 KCC
District Director
U.S. Customs Service
1 East Bay Street
Savannah, Georgia 31401
RE: Protest 1704-93-100518; stone product; geological
designation; HRL 085266; EN 25.15; serpentine; marble;
Dear District Director:
This is in response to Protest 1704-93-100518, which
pertains to the tariff classification of stone products under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles under consideration are stone products
described as "dark and medium green marble." Upon importation,
the entry of the stone products was liquidated on December 3,
1993, under subheading 6802.99.00, HTSUS, as other stone.
This determination was based on Customs laboratory report
#4-94-20028-001 dated November 1, 1993, which found that the "3/4
inch green marble slab" was made of serpentine and was not an
agglomerated stone. The serpentine stone was further described
as having "maximum dimension of 17.1 x 13.3 x 1.7 centimeters,"
the "top surface and one edge are polished while two other edges
are sawn" and the "bevels present range from 0.0354 inch to
0.0472 inch."
In a protest timely filed on December 3, 1993, the
protestant contends that the stone is marble and, therefore, is
properly classified under subheading 6802.91.05, HTSUS, as marble
slabs. As evidence that the stone is marble, the protestant
states that the Taiwanese Government has determined, for export
purposes, that the stone is marble listed in the Taiwan Tariff
Rate Schedule as "Marble and Serpentine," under 6802.91.00. The
protestant claims that the U.S. Customs Service should abide by
the country of origin's ruling on goods shipped, since they are
the actual producer and supplier of the product.
The competing subheadings are as follows:
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.
6802.99.00 Other...Other stone.
ISSUE:
Are the stone products classified under heading 6802, HTSUS,
as marble or as serpentine?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified
pursuant to the HTSUS, not pursuant to the country of origin's
classification for export purposes. Therefore, a export tariff
classification based on the Taiwan Tariff Rate Schedule is
irrelevant for determining the tariff classification and duty
rate for merchandise imported into the United States.
Under the Tariff Schedule of the United States (TSUS) (the
precursor tariff schedule to the HTSUS), stones were often
classified by their trade names whether or not they met the
geological definition of the stone. However, under the HTSUS,
whose basic provisions are common to the tariffs of all the
nations using the Harmonized Commodity Description and Coding
System (HCDCS), it is imperative that the United States, whenever
possible, define the various tariff terms in a manner consistent
with all nations utilizing the HTSUS. 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 HTSUS.
Headquarters Ruling Letter (HRL) 085266, dated September 9,
1989, dealt with the classification of tiles that were invoiced
as marble. A laboratory analysis determined that the tiles were
geological limestone, not geological marble. Since limestone and
marble are distinct stones with different geological properties,
HRL 085266 held that polished limestone was not classifiable as
marble in subheading 6802.91, HTSUS. Rather, it was classifiable
in subheading 6802.92, HTSUS, which provides for "Worked
monumental or building stone (except slate) and articles
thereof...Other...Other calcareous stone." Therefore, despite
the fact that polished limestone is often referred to as "marble"
in the trade, it was the geological definition that was used in
determining the tariff classification of the tiles under the
HTSUS.
There are other stones that are classified under the HTSUS
by their geological definition rather than the trade definition.
Ecaussine is considered to be granite in the trade; however, it
is not classified as granite under the HTSUS. The Harmonized
Commodity Description and Coding System Explanatory Notes ((ENs)
of the HCDCS) constitute the official interpretation of the
tariff at the international level. EN 25.15 (pg. 191), states
that heading 2525, HTSUS, provides for marble, travertine,
ecaussine and other calcareous monumental or building stone.
EN 25.15 provides that "on fracture ecaussine shows a granular
surface similar to granite and is therefore sometimes known as
'Belgian granite', 'flanders granite' or 'petit granite'."
However, granite is provided for under heading 2516, HTSUS, which
provides for inter alia, granite.
In the instant case, the Customs laboratory report has
revealed that the stone products are geological serpentine.
According to HRL 085266 and the ENs, stones are classified based
on their geological makeup. Since geological serpentine is a
different stone than geological marble, the stone cannot be
classified as entered by the protestant. The stone products are
properly classified under subheading 6802.99.00, HTSUS, as other
stones."
HOLDING:
The geological definition is used in determining the proper
tariff classification of stones under the HTSUS. Therefore, the
stone products are classified under subheading 6802.99.00, HTSUS,
as other stones."
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
Commercial Rulings Division