HQ 087014: Polished stone tiles

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 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.


















                                         -2-

               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
                                             Commercial Rulings Division



























          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference