HQ 083358: Classification of agglomerated marble

us-cbp-cross-rulings-hq-083358HQ 083358: Classification of agglomerated marbleGuidance

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 083358

                                     May 3, 1989


          CLA-2:CO:R:C:G  083358  SR

          CATEGORY:  Classification

          TARIFF NO.:  6810.19.10

          Mr. Mario Battistini
          Associazione degli Industriali
          della Provincia di Verona
          Piazza Cittadella 12
          37122 Verona, Italy

          RE:  Classification of agglomerated marble

          Dear Mr. Battistini:

               This is in reference to your letter dated October 27, 1988,
          requesting the tariff classification of agglomerate marble under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

               The merchandise at issue is tiles consisting of natural
          marble granules and pieces bound with a polyester resin.  To
          produce these tiles, chips and pieces of marble are reduced in
          size by milling.  After milling, the marble is graded by size and
          type and blended in batches which yield a finished agglomerate of
          the desired color and texture.  The marble is then thoroughly
          wetted with resin, and the resulting slurry is molded into a
          block.  The marble-resin mixture is placed into a rotating vacuum
          chamber to assure uniform distribution of the marble and
          eliminate air bubbles.  This process produces the appearance of
          brecciated marble.  The marble block is then allowed to cure.
          From this point on the marble agglomerate is processed by sawing
          the blocks down to tile size pieces and polishing.

          ISSUE:

               Whether the merchandise at issue should be classified as
          marble or artificial stone.


















                                        - 2 -

          LAW AND ANALYSIS:

               For purposes of Chapter 68 of the HTSUSA, if an artificial
          binding is added to natural marble, the marble is no longer
          considered to be natural but is considered artificial stone.  The
          Explanatory Notes to the Harmonized System (HS) provide the
          official interpretation of the tariff schedule at the
          international level.  The Explanatory Notes for heading 68.02
          state:  "Articles such as slabs, tiles, etc., obtained by
          agglomerating pieces of natural stone with cement or other
          binders (e.g., plastics), . . . are classifiable as artificial
          stone articles in heading 68.10."

               It is stated in the Explanatory Notes to heading 68.10, HS,
          that "[A]rtificial stone is an imitation of natural stone
          obtained by agglomerating pieces of natural stone or crushed or
          powdered natural stone (limestone, marble, granite, porphyry,
          serpentine, etc.) with lime or cement or other binders (e.g.,
          plastics).  Articles of artificial stone include those of
          "terrazzo", "granito", etc."

               The importer claims that the merchandise at issue cannot be
          classified under heading 68.10, HTSUSA, because it is not the
          same as terrazzo.  We believe that the tiles at issue are similar
          to terrazzo.  The only difference is the agglomerated marble
          tiles use a plastic binder, and the terrazzo uses a cement
          binder.

               The Explanatory Note to heading 68.10, HS, also states:

               This heading covers moulded, pressed or centrifuged articles
               (e.g., certain pipes) of cement (including slag cement), of
               concrete or of artificial stone, other than those of heading
               68.06 or 68.08 (in which cement is merely a binder), or
               heading 68.11 (articles of asbestos-cement).

          We are of the opinion that when the marble chips and marble dust
          are mixed with a resin in a large mold to form the marble block
          this is considered a moulding process.























                                        - 3 -

               According to the above mentioned Explanatory Notes the
          merchandise at issue is classifiable under subheading 6810.19.10,
          HTSUSA, which provides for "[A]rticles of cement, of concrete or
          of artificial stone, whether or not reinforced:  Tiles,
          flagstones, bricks and similar articles:  Other:  Floor and wall
          tiles."  This subheading has a duty rate of 21 percent ad
          valorem.

               Under the Tariff Schedules of the United States (TSUS),
          agglomerate marble was classified according to chief value and
          carried a low rate of duty.  The importer claims that
          classification under subheading 6810.19.10, HTSUSA, is incorrect
          because the HTSUSA was to remain duty neutral to the TSUS, and
          because other countries are classifying the item under the
          Harmonized Commodity Description and Coding System provisions
          (such as subheading 6802.99.90) which carry a lower rate.

               In the course of developing the conversion of the TSUS to
          the HTSUSA, efforts were made to avoid tariff rate changes to the
          extent practicable and to simplify the tariff where possible
          without rate changes significant for U.S. industry, workers, or
          trade.  Hearings were held under the direction of the Office of
          the United States Trade Representative, and negotiations were
          held among GATT partners to work out compensation for duty
          changes where necessary.  It was not possible to develop the
          conversion without any changes at all.  The HTSUSA is a new
          statute; it groups articles in different ways from the TSUS in
          some cases; and it uses different rules of classification.  In
          applying the HTSUSA, the Customs Service must follow the terms of
          the statute.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6810.19.10, HTSUSA, which provides for "[A]rticles of cement, of
          concrete or of artificial stone, whether or not reinforced:
          Tiles, flagstones, bricks and similar articles:  Other:  Floor
          and wall tiles."  The rate of duty is 21 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















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