HQ 087265: Internal Advice Request No. 31/90 concerning the tariff classification of a marble tile under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

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 087265


                                    July 19, 1990


          CLA-2:CO:R:C:G  087265  SR

          CATEGORY:  Classification

          TARIFF NO.:  6802.91.15

          Jean Maguire
          Area Director of Customs
          New York Seaport
          6 World Trade Center
          New York, New York 10048

          RE:  Internal Advice Request No. 31/90 concerning the tariff
               classification of a marble tile under the Harmonized Tariff
               Schedule of the United States Annotated (HTSUSA).

          Dear Ms. Maguire:

               This request for internal advice was initiated by a letter
          dated March 8, 1990, from Paul Meyer, a Customs Broker for Nik
          and Associates, of Los Angeles, California.

          FACTS:

               The merchandise at issue consists of floor and wall tiles
          that are made up of various types of marble in geometrical
          patterns.  The tiles are made up of different marble pieces that
          are glued together to form a decorative design.  The import
          specialist from the port of Los Angeles feels that the tiles at
          issue are classifiable under heading 6802, HTSUSA, as tiles of
          marble because they are entirely made up of natural marble that
          is glued together.  The National import specialist feels that
          they are classifiable under 6810, HTSUSA, as artificial stone
          because they are a man-made fabrication that could not appear in
          nature in this decorative form.  The tiles at issue have not been
          tested by the Customs Lab; but are assumed to be made up of
          geological marble.

          ISSUE:

               Whether the tiles at issue are made up of marble under
          heading 6802, HTSUSA, or of artificial stone under heading 6810,
          HTSUSA.











                                         -2-

          LAW AND ANALYSIS:

               Heading 6802, HTSUSA, provides for worked monumental or
          building stone and articles thereof, mosaic cubes and the like,
          of natural stone, whether or not on a backing; artificially
          colored granules, chippings and powder, of natural stone.  The
          Explanatory Notes provide the official interpretation of the
          tariff at the international level.  The Explanatory Notes to
          heading 6802, state that this heading covers stone which has been
          further processed than mere shaping into blocks, sheets or slabs
          by splitting, roughly cutting or squaring, or squaring by sawing.
          The Notes for this heading also state that this heading also
          covers small prepared mosaic cubes and the like of marble, etc.,
          for various floor or wall coverings, etc., whether or not backed
          with paper or other materials.  It further includes artificially
          colored granules, chippings and powder of marble or of other
          natural stones.

               Heading 6810, HTSUSA, provides for articles of artificial
          stone.  The Explanatory Notes to this heading state that
          artificial stone is an imitation of natural stone obtained by
          agglomerating pieces of natural stone or crushed or powdered
          natural stone with lime or cement or other binders (e.g.
          plastics).

               A stone tile that is obtained by agglomerating stone pieces
          with a binder implies that the entire stone is held together by a
          binding agent that runs throughout the stone.  It is more than
          just a few large pieces that are attached to each other with
          glue.  In the tiles at issue, each piece of marble is glued to
          the other pieces to form a design; just as marble tiles are glued
          together to form a design when the tiles are applied to the floor
          or wall in a decorative manner.

               The mosaic tiles of marble are included under heading 6802,
          HTSUSA.  Mosaic tiles are made up of smaller pieces of different
          types and colors of marble that are glued in a pattern to form a
          decorative design.  They are a man-made fabrication that could
          never appear in their form in nature.  The tiles at issue are
          made up of more substantial pieces of marble than are mosaic
          tiles.





















                                         -3-

          HOLDING:

               The merchandise at issue is classifiable under heading
          6802.91.15, HTSUSA, as worked monumental or building stone and
          articles thereof, mosaic cubes and the like, of natural stone,
          whether or not on a backing; artificially colored granules,
          chippings and powder, of natural stone, other, marble, marble,
          other.

               This is based on the assumption that the stones in the tile
          are all marble.  If they are made up stone, such as limestone,
          they would be classifiable under the appropriate subheading.  If
          they are made up of agglomerate marble, then they would be
          classifiable under heading 6810.19.10, HTSUSA, as artificial
          stone, tiles, other, floor and wall tiles.  If the tiles are made
          up of different types of stone then they will be classifiable
          under GRI 3(b) according to the type of stone that imparts the
          essential character.  If no one stone imparts the essential
          character, then the tile is classifiable under GRI 3(c),
          according to the heading that appears last in the tariff.

               You should inform the inquirer of this ruling.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division


































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