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HQ 087014


June 12, 1990

CLA-2:CO:R:C:G 087014 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6802.92.00

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.

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

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