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HQ 950125


January 7, 1992

CLA-2 CO:R:C:M 950125 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6802.91.15

District Director
U.S. Customs Service
701 San Jacinto
P.O. Box 52790
Houston, Texas 77052

RE: Protest Nos. 5301-0-000535 and 5301-0-000591; marble; Additional U.S. Note 1 to Chapter 68; slabs; beveling; tile.

Dear Madame:

This is in response to the request for Further Review of Protest No. 5301-0-000535 dated October 5, 1990, and Protest No. 5301-0-000591 dated November 13, 1990, regarding the tariff classification of marble under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise under consideration is marble known as White Carrara Selezionato marble tile, Cream Argento marble tile and Desert Peach marble tile. Upon importation into the U.S., you liquidated the entries for the marble under subheading 6802.91.15, HTSUS, which 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)... Other...Marble, travertine and alabaster...Marble...Other." This determination was based on Customs laboratory reports which found that the marble tile edge's were subjected to a beveling operation which removed more than 1/32 of an inch from the tile edges. For stone to be defined as "slabs" pursuant to Additional U.S. Note 1 to Chapter 68, Customs has determined that cutting, beveling, or processing of the edges of tile greater than 1/32 of an inch is more processing than is necessary to facilitate installation. Therefore, the marble tile under consideration was not considered to be "slabs" for tariff purposes.

The Protestant, Walker & Zanger (West Coast) LTD., contends that the marble is properly classified under subheading 6802.91.05, HTSUS, which provides for "...Marble, travertine and alabaster...Marble...Slabs." The Protestant states that there is no "measurable" bevel on the marble and that Customs standard of "more than 1/32 of an inch" to define "slabs" in Additional U.S. Note 1 to Chapter 68 is an arbitrary position. Protestant states that the only processing performed on the edges is a slight rubbing, called "easing", to remove the sharpness caused by the saw cut. Protestant states that "easing" is a normal process performed automatically by machine which has been performed for over thirty years.

ISSUE:

Is the marble properly classified under subheading 6802.91.05, HTSUS, as "...Marble...Slabs," or under subheading 6802.91.15, HTSUS, as "...Marble...Other."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

The marble in this case is properly classified within Chapter 68, making the Chapter 68 notes applicable to this classification. Additional U.S. Note 1 to Chapter 68 states:

For purposes of heading 6802, the term "slabs" embraces flat stone pieces, not over 5.1 cm in thickness, having a facial area of 25.8 cm2 or more, the edges of which have not been beveled, rounded or otherwise processed except such processing as may be needed to facilitate installation as tiling or veneering in building construction.

Thus, edge working such as beveling would preclude classification of merchandise as "slabs" in subheading 6802.91.05, HTSUS, unless this processing is merely necessary to facilitate installation. Additional U.S. Note 1, does not provide a specific measurement for a process which would be acceptable to facilitate installation.

In order to determine the extent of the processing which would be acceptable for a slab, Customs in New York sought information from the marble and limestone industry. Based on this information, Customs determined that the edges, sides or corners of a piece of marble need only be cut or processed to 1/32 of an inch to facilitate installation. We further determined that any cut which is greater, either deeper or wider, than 1/32 of an inch is not made merely to facilitate installation, but rather is made in part for appearance or beauty. Therefore, Customs determined that the cut of 1/32 of an inch is a reasonable standard for distinguishing "slabs" from marble which is a product worked beyond the definition of "slabs" found in Additional U.S. Note 1 to Chapter 68.

We are of the opinion that the 1/32 of an inch distinction between "slabs" and a product which has been worked beyond the definition of "slabs" is not arbitrary, but acceptable. Therefore, as the laboratory reports 5-9-40280-001 dated July 23, 1990 (Cream Argento marble), 5-90-40279-001 dated July 23, 1990 (Desert Peach marble), and 5-90-31725-001 dated May 4, 1990 (White Carrara Selezionato marble), found that the marble edges were beveled and the beveled cut measured greater than 1/32 of an inch, the marble is properly classified under subheading 6802.91.15, HTSUS.

HOLDING:

The marble tiles are properly classified under subheading 6802.91.15, HTSUS, as "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)... Other...Marble, travertine and alabaster...Marble... Other."

This protest is denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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