CLA-2 CO:R:C:M 956672 KCC
Stephen S. Spraitzar, Esq.
The Law Offices of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, California 94111
RE: Alabaster worked monumental or building stone and articles
thereof; EN 68.02
Dear Mr. Spraitzar:
This is in reference to your letter dated June 29, 1994, on
behalf of The Basic Source, Inc., regarding the tariff
classification of alabaster articles under the Harmonized Tariff
Schedule of the United States (HTSUS). Additional submissions
dated July 19 and 27, 1994, were taken into consideration in
rendering this decision. Two samples and illustrative literature
were submitted for our examination.
FACTS:
The articles under consideration are five alabaster articles
which you describe as follows:
1. Panelume Alabaster Architectural Panel Square (Tile), item
number SQ-0808-105, measuring 8" x 8" x 1/2". The Square is
used as panelling.
2. Panelume Architectural Panel Rectangle (Slab), item number
RT-0812-105, measuring 8" x 12" x 1/2". The Slab is used as
panelling.
3. Pendant Luminaire, item number 23-020-186/A, measuring 30"
in diameter. This item is in the shape of a bowl and used
as a lighting diffuser which is imported without any metal
hardware or electrical fittings.
4. Wall Sconce, item number 51-714-103, measuring 17" wide.
This item is in the shape of a half bowl and is used as a
lighting diffuser. It includes a metal bar imbedded and
glued into the diffuser and a wall bracket both of which
allow wall mounting. It does not contain any electrical
fittings.
5. Wall Sconce, item number 51-818-182CF, measuring 18" wide
which is used as a wall lighting diffuser. As imported, it
does not include the two metal strips which fit over the
alabaster slab or any electrical fittings.
You contend that the Panelume Alabaster Architectural Panel
Square and Rectangle are properly classified under subheading
6802.91.30, HTSUS, as other alabaster worked monumental or
building stone and articles thereof, and the Pendant Luminaire
and Wall Sconces are classified under subheading 9405.99.40,
HTSUS, as other parts of lamps and lighting fittings. You state
that entries of the Pendant Luminaire and Wall Sconces have been
recently rate advanced by Customs under subheading 7116.20.20,
HTSUS, as other articles of semi-precious stones and that
protests have now been filed.
ISSUE:
What is the tariff classification of the alabaster articles
under the HTSUS?
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...."
Heading 6802, HTSUS, 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)...."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System (HCDCS) Explanatory Notes
(ENs) may be consulted. The ENs, although not dispositive,
provide a commentary on the scope of each heading of the HTSUS
and are generally indicative of the proper interpretation of
these headings. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128
(August 23, 1989). EN 68.02 (pgs. 897-898) states that heading
6802, HTSUS includes such articles as:
...steps, cornices, pediments, balustrades, corbels and
supports; door or window frames and lintels; thresholds;
mantelpieces; window sills; doorsteps; tombstones; boundary
stones and milestones, bollards; panoramic indicators
(enamelled or not); guard posts and fenders; sinks, troughs,
fountain basins; balls for crushing mills; flower pots;
columns, bases and capitals for columns; statues,
statuettes, pedestals; high or low reliefs; crosses; figures
of animals; bowls, vases, cups; cachou boxes; writing-sets;
ashtrays; paper wights; artificial fruit and foliage,
etc....
The heading also covers small prepared mosaic cubes and
the like of marble, etc., for various floor or wall
coverings, etc., whether or not backed with paper or other
materials. It further includes artificially coloured
granules, chippings and powder of marble or of other natural
stones (including slate) (e.g., for shop window displays),
but untreated pebbles, granules, chipping and coloured
natural sands fall in Chapter 25 (emphasis added).
Based on the information submitted, we are of the opinion
that the Panelume Alabaster Architectural Panel Square and
Rectangle are of the class or kind of articles classifiable under
heading 6802, HTSUS, as they are used as panelling in buildings.
Therefore, they are classified under subheading 6802.91.30,
HTSUS, as other alabaster worked monumental or building stone and
articles thereof.
Pursuant to Part 177, Customs Regulations (19 CFR Part 177),
we are unable to issue a binding ruling concerning the other
three alabaster articles. As you known, a binding ruling is,
generally, given under the provisions of 19 CFR Part 177 "...only
with respect to prospective transactions-that is, transactions
which are not already pending before a Customs Service office by
reason of arrival, entry, or otherwise. See, section 177.1,
Customs Regulations (19 CFR 177.1).
With respect to the rate advanced entries of the alabaster
articles at issue, for which you have now filed protests, they
will be processed pursuant to Part 174, Customs Regulations (19
CFR Part 174).
HOLDING:
Panelume Alabaster Architectural Panel Squares and
Rectangles are classified under subheading 6802.91.30, HTSUS, as
other alabaster worked monumental or building stone and articles
thereof, which is dutiable at the Column 1 rate of 5.3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division