HQ 085266: Tile

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 085266

                                 September 20, 1989



          CLA-2:CO:R:C:G  085266  SR

          CATEGORY:  Classification

          TARIFF NO.:  6802.92.00

          Mr. Michael O'Neill
          O'Neill & Whitaker, Inc.
          1809 Baltimore Ave.
          Kansas City, Mo. 64108

          RE: Tile

          Dear Mr O'Neill:

               This is in reference to your letter dated May 18, 1989,
          requesting the tariff classification of a "marble" tile under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               Information submitted by the importer states that the
          merchandise at issue is black 100 percent marble tile.  However,
          laboratory analysis indicates that this product is not geological
          marble, it is geological limestone, a different calcareous stone.
          The tile measures twelve inches by twelve inches in facial area
          and three eights of an inch thick.

          ISSUE:

               Whether the tile at issue is classifiable as marble or other
          calcareous stone.

          LAW AND ANALYSIS:

               Subheading 6802.91, HTSUSA, provides for worked monumental
          or building stone, other, marble, travertine and alabaster.  The
          importer states that the merchandise at issue is called marble by
          the trade, however, it is a highly polished limestone.  Limestone


















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          does not possess the degree of crystallinity required for genuine
          geological marble.

               There are other stones that are classified under the HTSUSA,
          by the geological definition rather than the trade definition.
          Ecaussine is considered to be granite in the trade; however, it
          is not classified as granite under the HTSUSA.  The Explanatory
          Notes constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes to heading 2515,
          HTSUSA, state that this heading provides for marble, travertine,
          ecaussine and other calcarious monumental or building stone.  The
          Explanatory Notes provide that on fracture ecaussine shows a
          granular surface similar to granite and is therefore sometimes
          known as "Belgian granite", "Flanders granite" or "petit granit".
          However, granite is provided for under heading 2516, HTSUSA.

               The geological definition is used in determining the tariff
          classification of the merchandise at issue under the HTSUSA.
          Therefore, this merchandise cannot be classified as marble.

          HOLDING:

               The merchandise at issue is classifiable under 6802.92.00,
          HTSUSA, as worked monumental or building stone and articles
          thereof, other, other calcareous stone.  The rate of duty is 6
          percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division






























          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference
          1 cc Jacob Bunin NIS-FAX # FTS 668-2058