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NY 852146
May 24, 1990

CLA-2-68:S:N:N3G:226 852146

CATEGORY: CLASSIFICATION

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

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See also:

• Tariff No.: 6802.91.15 - Monumental or building stone & arts. thereof (o/than slabs), of marble, further worked than simply cut/sawn, nesoi
• Tariff No.: 6810.11.00 - Building blocks and bricks, of cement, concrete or artificial stone, whether or not reinforced
• Tariff No.: 6810.19.50 - Tiles, flagstones, and similar articles, nesoi, of cement, concrete or artificial stone, whether or not reinforced