HQ 086372: Perlato

us-cbp-cross-rulings-hq-086372HQ 086372: PerlatoGuidance

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





















































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