us-cbp-cross-rulings-hq-084072•HQ 084072: Reconsideration of NYRL 824848 concerning agglomerated marble
HQ 084072: Reconsideration of NYRL 824848 concerning agglomerated marble
us-cbp-cross-rulings-hq-084072HQ 084072: Reconsideration of NYRL 824848 concerning agglomerated marbleGuidance
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 084072
May 3, 1989
CLA-2:CO:R:C:G 084072 SR
CATEGORY: Classification
TARIFF NO.: 6810.19.10
Mr. David Serko
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048
RE: Reconsideration of NYRL 824848 concerning agglomerated
marble
Dear Mr. Serko:
This is in reference to your request for reconsideration of
NYRL 824848, dated October 2, 1989. Your request concerns only
the tariff classification of agglomerate marble under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is tiles consisting of natural
marble granules and pieces bound with a polyester resin. To
produce these tiles, chips and pieces of marble are reduced in
size by milling. After milling, the marble is graded by size and
type and blended in batches which yield a finished agglomerate of
the desired color and texture. The marble is then thoroughly
wetted with resin, and the resulting slurry is molded into a
block. The marble-resin mixture is placed into a rotating vacuum
chamber to assure uniform distribution of the marble and
eliminate air bubbles. This process produces the appearance of
brecciated marble. The marble block is then allowed to cure.
From this point on the marble agglomerate is processed by sawing
the blocks down to tile size pieces and polishing.
ISSUE:
Whether the merchandise at issue should be classified as
marble or artificial stone.
- 2 -
LAW AND ANALYSIS:
For purposes of Chapter 68 of the HTSUSA, 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 Harmonized System (HS) provide the
official interpretation of the tariff schedule at the
international level. The Explanatory Notes for heading 68.02
state: "Articles such as slabs, tiles, etc., obtained by
agglomerating pieces of natural stone with cement or other
binders (e.g., plastics), . . . are classifiable as artificial
stone articles in heading 68.10."
It is stated in the Explanatory Notes to heading 68.10, HS,
that "[A]rtificial stone is 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). Articles of artificial stone include those of
"terrazzo", "granito", etc."
The importer claims that the merchandise at issue cannot be
classified under heading 68.10, HTSUSA, because it is not the
same as terrazzo. We believe that the tiles at issue are similar
to terrazzo. The only difference is the agglomerated marble
tiles use a plastic binder, and the terrazzo uses a cement
binder. The importer also feels that the merchandise cannot be
classified under subheading 6810.19.10, HTSUSA, because of the
opening sentence of the Explanatory Note to heading 68.10, HS.
The sentence reads:
This heading covers moulded, pressed or centrifuged articles
(e.g., certain pipes) of cement (including slag cement), of
concrete or of artificial stone, other than those of heading
68.06 or 68.08 (in which cement is merely a binder), or
heading 68.11 (articles of asbestos-cement).
The importer states that because the merchandise at issue is not
made by moulding, pressing, or centrifuging, it is not covered by
Heading 68.10. We are of the opinion that when the marble chips
and marble dust are mixed with a resin in a large mold to form
the marble block this is considered a moulding process.
- 3 -
According to the above mentioned Explanatory Notes the
merchandise at issue is classifiable under subheading 6810.19.10,
HTSUSA, which provides for "[A]rticles of cement, of concrete or
of artificial stone, whether or not reinforced: Tiles,
flagstones, bricks and similar articles: Other: Floor and wall
tiles." This subheading has a duty rate of 21 percent ad
valorem.
Under the Tariff Schedules of the United States (TSUS),
agglomerate marble was classified according to chief value and
carried a low rate of duty. The importer claims that
classification under subheading 6810.19.10, HTSUSA, is incorrect
because the HTSUSA was to remain duty neutral to the TSUS, and
because other countries are classifying the item under provisions
of the Harmonized Commodity Description and Coding System which
carry a lower rate of duty.
In the course of developing the conversion of the TSUS to
the HTSUSA, efforts were made to avoid tariff rate changes to the
extent practicable and to simplify the tariff where possible
without rate changes significant for U.S. industry, workers, or
trade. Hearings were held under the direction of the Office of
the United States Trade Representative, and negotiations were
held among GATT partners to work out compensation for duty
changes where necessary. It was not possible to develop the
conversion without any changes at all. The HTSUSA is a new
statute; it groups articles in different ways from the TSUS in
some cases; and it uses different rules of classification. In
applying the HTSUSA, the Customs Service must follow the terms of
the statute. As to the classification of marble in other
countries, the U.S. Government is not bound by the decisions of
other governments.
HOLDING:
The merchandise at issue is classifiable under subheading
6810.19.10, HTSUSA, which provides for "[A]rticles of cement, of
concrete or of artificial stone, whether or not reinforced:
Tiles, flagstones, bricks and similar articles: Other: Floor
and wall tiles." The rate of duty is 21 percent ad valorem.
NYRL 824848 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NY Seaport
SRosenow:fnl/gc/3/7/89
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