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HQ 957266



February 10, 1995

CLA-2 CO:R:C:M 957266 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6810.19.14

District Director
U.S. Customs Service
2nd and Chestnut Streets, Room 102
Philadelphia, PA 19106-2999

RE: Protest 1101-94-100591; floor and wall tile; other artificial stone tile; 6810.19.12; other agglomerated marble tile; laboratory report; HRL 954912; Customs Telex 5034181; Telex 5037181

Dear District Director:

This is in response to Protest 1101-94-100591, which pertains to the tariff classification of floor and wall tile under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The entries of the floor and wall tile were liquidated on September 12, 1994, under subheading 6810.19.14, HTSUS, as other artificial stone tile. This determination was based on Customs laboratory report #3-94-30440-003 dated February 4, 1994, which analyzed three tile samples. Since the samples did not have any identifying marks, they were identified by color. The laboratory report determined that the samples were composed of:

CREAM DOLOMITIC LIMESTONE CHIPS IN A RESINOUS MATRIX.

GREEN SERPENTINE AND CALCITE CHIPS IN A RESINOUS MATRIX.
(THE SERPENTINE CHIPS PREDOMINATE.)

GREY LIMESTONE, ONYX MARBLE, AND CRYSTALLINE CALCITE CHIPS IN A RESINOUS MATRIX. THE ONYX MARBLE AND CRYSTALLINE CALCITE CHIPS COMBINED EXCEED 50 PERCENT OF THE TOTAL AGGREGATE. THE CRYSTALLINE CALCITE CHIPS APPEAR TO HAVE BEEN DERIVED FROM MARBLE.

THE BINDING MATERIAL IN ALL THREE SAMPLES IS A PTHALATE MODIFIED ALKYD RESIN.

Additionally, the laboratory report stated that the three samples of rectangular slabs measure less than 5.1 centimeters in thickness and have a facial area exceeding 25.8 square centimeters. Each sample has beveled edges of less than 1/32 of an inch.

In a protest timely filed on October 12, 1994, the protestant contends that the tile is classified under subheading 6810.19.12, HTSUS, as other agglomerated marble tile.

The competing subheadings are:

6810.19 Articles of cement, of concrete or of artificial stone, whether or not reinforced... Tiles, flagstones, bricks and similar articles...Other...Floor and wall tiles...

6810.19.12 Agglomerate marble tiles

6810.19.14 Other

ISSUE:

Is the tile classified as other agglomerate marble tile under subheading 6810.19.12, HTSUS, or as other artificial stone tile under subheading 6810.19.14, 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 the terms of the headings and any relative section or chapter notes...."

In 1993, tiles of this type were classified under subheading 6810.19.14, HTSUS, as other artificial stone. The Customs laboratory report found that the floor and wall tiles were composed of various stone, i.e., dolomitic limestone, serpentine, calcite, limestone and onyx marble, bound together by pthalate modified alkyd resin. We are of the opinion that the floor and wall tiles are not geological marble but other artificial stone. Therefore, they are classified under subheading 6810.19.14, HTSUS, as other agglomerated stone tile. See, Headquarters Ruling Letter (HRL) 954912 dated November 5, 1993, which classfied floor tile composed of 70% limestone, glass, and granite, and 30% marble under subheading 6810.19.14, HTSUS

However, section 113 of the Uruguay Round Agreements Act (Public Law 103-465 enacted on December 8, 1994), provides for liquidation or reliquidation and refund of duty paid for certain products, including agglomerated stone tiles. Section 113(c)(1) states that any goods:

"(A) for which the importer claimed or would have claimed entry under subheading 6810.19.12 of the HTS on or after October 1, 1990, and before the effective date of a proclamation issued by the President under section 103(a) of this Act with respect to items under such subheading in order to carry out Schedule XX, or

(B) entered on or after January 1, 1989 and before October 1, 1990, for which entry would have been claimed under subheading 6810.19.12 of the HTS on or after October 1, 1990,
shall be liquidated or reliquidated as if the wording of that subheading were 'Of stone agglomerated with binders other than cement', and the Secretary of the Treasury shall refund any excess duties paid with respect to such entries."

Customs Telex 5034181 dated February 3, 1995 (copy enclosed), details the procedures required to liquidate and reliquidate entries of stone agglomerated with binders other than cement. We note that Customs Telex 5037181 dated February 6, 1995 (copy enclosed) corrected Telex 5034181.

As previously stated, the floor and wall tiles are classified under subheading 6810.19.14, HTSUS, as other artificial stone tile. Therefore, this protest should be denied. However, if the protestant requests reliquidation of the floor and wall tile entries at issue after January 1, 1995, and before June 29, 1995, you may reliquidate the entries under subheading 6810.19.12, HTSUS, provided all requirements of Telex 5034181 and Telex 5037181 are met to your satisfaction.

HOLDING:

The floor and wall tile is classified under subheading 6810.19.14, HTSUS, as other artificial stone tile.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision and attachment, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director Commercial Rulings Division

Enclosure

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