HQ 085250: Quirk mitered marble

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 085250

                                   August 21, 1989



          CLA-2:CO:R:C:G  085250  SR

          CATEGORY:  Classification

          TARIFF NO.:  6802.91.05

          Mr. Lewis L. Roberts
          Quality Marble Imports
          3733 N. Meridan Street
          Indianapolis, Indiana 46208

          RE: Quirk mitered marble

          Dear Mr. Roberts:

               This is in reference to your recent letter, received on
          August 7, 1989, concerning the classification of a shipment of
          marble that has been quirk mitered, under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA).

          FACTS:

               The merchandise at issue is marble of which some of the
          pieces have been quirk mitered.  The importer claims that only a
          few pieces of the shipment have been quirk mitered to facilitate
          installation.

               The shipment was entered at Los Angeles on April 10, 1989,
          entry number 07248211.  The importer states that the merchandise
          was classified under subheading 6802.91.15, HTSUSA, instead of
          subheading 6802.91.05, HTSUSA, because some of the pieces are
          quirk mitered.

          ISSUE:

               Whether the quirk mitered marble at issue has been processed
          merely to facilitate installation.

          LAW AND ANALYSIS:

               Heading 6802, HTSUSA, provides for worked monumental or
          building stone and articles thereof, other, marble, slabs.
















                                         -2-


          Additional U.S. Note to chapter 68, HTSUSA, states that for the
          purposes of heading 6802, the term "slabs" embraces flat stone
          pieces, not over 5.1 cm in thickness, having a facial area of
          25.8 cm or more, the edges of which have not been beveled,
          rounded or otherwise processed except such processing as may be
          needed to facilitate installation as tiling or veneering in
          building construction.

               If the merchandise at issue is quirk mitered merely to
          facilitate installation the whole shipment will remain
          classifiable under heading 6802, HTSUSA.  To be considered quirk
          mitered to facilitate installation it must be mitered at the
          edges of the marble and must fit tightly with another piece.  If
          the marble is quirk mitered to round off the top of a run then it
          is decorative and not classifiable under heading 6802, HTSUSA.
          It is stated by the importer that only a few pieces of the
          shipment are quirk mitered.  If there are more than a small
          percentage of the pieces of the shipment that are quirk mitered
          then it is likely that the pieces are more than processed merely
          to facilitate installation.

          HOLDING:

               If the quirk mitered pieces of the merchandise at issue make
          up only a small percentage of the marble shipment, and those
          pieces are quirk mitered on the ends merely to facilitate
          installation, then the whole shipment is classifiable under
          subheading 6802.91.05, HTSUSA, as worked monumental or building
          stone and articles thereof, other, marble, slabs.  The rate of
          duty is 2.8 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division























          6 cc: A.D., N.Y. Seaport
          Rosenow library 085250