HQ 084084: Classification of agglomerated marble tiles & slabs

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                         HQ 084084

                                       June 21, 1989


CLA-2 CO:R:C:G  084084  HP

CATEGORY:  Classification

TARIFF NO.:  6810.19.1000

Ms. Mary Chou
Import Manager
Seino America, Inc.
8645 Aviation Blvd.
Inglewood, CA  90301

RE:  Classification of agglomerated marble tiles & slabs

Dear Ms. Chou:

     This is in reply to your letter of March 14, 1989,
concerning the tariff classification
of agglomerated marble tile and slabs, produced in Taiwan, under
the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

     The merchandise at issue consists of mechanically isotropic
tiles and slabs of ap
proximately 94 percent natural marble aggregate bonded with
approximately 6 percent
synthetic polymer resin.  To produce these tiles, the chips are
mixed by vacuum in an
"epicyclic mixer" at 25 degrees Celsius, and then "vibropressed."
  It is assumed that the
tiles will be imported at a thickness of less than 3.2
centimeters.

ISSUE:

     Whether the merchandise at issue should be classified as
marble or artificial stone for
tariff purposes under the Harmonized Tariff Schedule of the
United States Annotated
(HTSUSA).

LAW AND ANALYSIS:

     Heading 6802, HTSUSA, provides for natural monumental or
building stone (except
slate) which has been worked beyond the stage of normal quarry
products.  For the
purposes of Chapter 68, HTSUSA, however, if an artificial binding
 is added to natural
marble, the marble is no longer considered to be natural but is
considered artificial
stone.  The Explanatory Notes to the HTSUSA constitute the
official interpretation of
the tariff schedule at the international level.  Explanatory Note
 68.02 states, in
pertinent part:

          [a]rticles such as slabs, tiles, etc., obtained by
          agglomerating pieces of natural
          stone with cement or other binders (e.g., plastics), ..
          . are classified as artificial
          stone articles in heading 68.10.

     Heading 6810, HTSUSA, covers moulded, pressed or centrifuged
 articles of cement,
concrete, or artificial stone.  Explanatory Note 68.10 defines
artificial stone as

          ... an imitation of natural stone obtained by
          agglomerating pieces of natural
          stone or crushed or powdered natural stone (limestone,
          marble, granite, porphyry,
          serpentine, etc.) with lime or cement or other binders
          (e.g., plastics).  [emphasis
          added]

We are of the opinion that when the marble chips are mixed with
the synthetic polymer
resin in an epicyclic mixer, this is considered a pressing
process.  The merchandise at
issue is therefore classifiable under Heading 6810, HTSUSA, as an
 article of artificial
stone.

HOLDING:

     The merchandise at issue is classifiable under subheading
6810.19.1000, HTSUSA, as
articles of cement, of concrete or of artificial stone, whether
or not reinforced, tiles,
flagstones, bricks and similar articles, other, floor and wall
tiles.  The applicable rate of
duty is 21 percent ad valorem.



                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division