CLA-2-68:S:N:N3G:226 852146
TARIFF NOS.: 6810.19.10; 6810.11.00; 6810.19.50
Mr. Goetz G. Drescher
Red Fox Farms
10 Red Fox Drive
New Hope, PA 18938
RE: The tariff classification of articles made of marble chips
mixed with polyester resin from Italy.
Dear Mr. Drescher:
In your letter dated April 18, 1990, you requested a tariff
classification ruling.
Your letter describes the production of this merchandise in
the following manner. Marble is crushed into chips which are
mixed with polyester resin. This merchandise will be imported in
the form of tiles of twelve inches by twelve inches. It will
also be imported in larger sizes including sizes of eight feet by
four feet and four feet by four feet.
The applicable subheading for the tiles will be 6810.19.10,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of...artificial stone...tiles...other:
floor and wall tiles. The rate of duty will be 21 percent ad
valorem.
The articles that are larger than tiles will be classified
as follows. When these large articles are imported in the form
of blocks, the applicable subheading will be 6810.11.00, HTS,
which provides for articles of...artificial stone...tiles,
flagstones, bricks and similar articles: building blocks and
bricks. The rate of duty will be 4.9 percent ad valorem. When
the large articles are imported in forms other than blocks, the
applicable subheading will be 6810.19.50, HTS, which provides for
articles of...artificial stone...tiles, flagstones, bricks and
similar articles: other: other. The rate of duty will be 4.9
percent ad valorem.
In your letter you suggest that this merchandise may be
classified in subheading 6802.91.15 which provides for other
worked monumental or building stone of marble. Subheading
6802.91.15 is not applicable since all subheadings of heading 6802 are limited to
worked products of natural stone. The products described in your
ruling request are made of crushed natural stone mixed with
plastic resins. By definition, these products are articles of
artificial stone classi-fiable in heading 6810, not heading 6802.
The Explanatory Notes to the HTS clearly indicate that articles
of crushed natural stone mixed with plastic resins are regarded
as artificial stone classifiable in heading 6810. These products
are not regarded as articles of worked natural stone. Therefore,
heading 6802 is not applicable.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport