us-cbp-cross-rulings-hq-086372•HQ 086372: Perlato
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 086372
May 25, 1990
CLA-2:CO:R:C:G 086372 SR
CATEGORY: Classification
Mr. Lewis L. Roberts
Quality Marble Imports
3733 N. Meridian Street
Indianapolis, Indiana 46208
RE: Perlato
Dear Mr. Roberts:
This is in reference to your letter dated January 22, 1990,
inquiring as to the tariff classification of Perlato under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). No samples were submitted.
FACTS:
The merchandise at issue is "Perlato." In your letter you
state that the U. S. Customs Service port in Los Angeles
incorrectly classified your merchandise as calcareous material.
You feel that Perlato is classifiable as marble.
ISSUE:
Whether the Perlato at issue is classifiable as marble.
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.
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,
-2-
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.
HOLDING:
Stone that is imported under the trade name Perlato is often
a calcareous material rather than geological marble. To make an
accurate determination the stone must be tested in the
laboratory. Since you disagree with the findings of the Port of
Los Angeles you may wish to send a sample of your merchandise to
Customs Headquarters to be tested in the Headquarters Laboratory.
Please send your sample to: U.S. Customs Service, General
Classification Branch, Room 2107, 1301 Constitution Avenue, N.W.,
Washington, D.C. 20229.
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
Wondering how this text applies to your situation?
Free consultation, no commitment
Describe your situation. Our team will contact you by email about your consultation.
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.