HQ 952300: Protest and request for further review no. 1401-92-100081; subheading 6802.91; marble; limestone; geological composition of stone; commercial definitions of stone; HRLs 085266, 086894 and 088467

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 952300

                        October 28, 1992


CLA-2 CO:R:C:M  952300 NLP

CATEGORY: Classification

TARIFF NO.: 6802.92.00

District Director
United States Customs Service
101 East Main St.
Norfolk, VA 23510

RE:  Protest and request for further review no. 1401-92-100081;
     subheading 6802.91; marble; limestone; geological
     composition of stone; commercial definitions of stone; HRLs
     085266, 086894 and 088467

Dear Sir:

     The following is our response to the Protest and Request For
Further Review No. 1401-92-100081, dated June 6, 1992, concerning
the classification of stone products under the Harmonized Tariff
Schedule of the United States (HTSUS).

FACTS:

     The merchandise at issue is "Italian Rose Dims",
"Serpeggiante Italia Dims" and "Filetto Rosso Dims" stone
products.  The stones measure 12 inches by 12 inches by 3/8
inches.  The stones are calibrated, polished and bevelled. 

     A Customs laboratory tested a representative sample of the
above stones and determined that the stones were geologically
composed of limestone.  The laboratory found that the stone had
one polished surface and the sides were cut but not polished. 
The edges were bevelled 0.0354 to 0.0394 inch.

     Upon importation, the stones were liquidated in subheading
6802.92.00, HTSUS, which provides for "[w]orked monumental or
building stone (except slate) and articles thereof, other than
goods of heading 6801;...[o]ther: [o]ther calcareous stone."  The
rate of duty is 6% ad valorem.

     The protestant argues that the stone should be classified in
subheading 6802.91.05, HTSUS, which provides for "[w]orked
monumental or building stone (except slate) and articles thereof,
other than goods of heading 6801;...[o]ther: [m]arble: [s]labs. 
The rate of duty is 2.8% ad valorem.


ISSUE:

     Are the stone products classified as other calcareous stone
in subheading 6802.92.00, HTSUS, or as marble slabs in subheading
6802.91.05, HTSUS?

LAW AND ANALYSIS:

     Headquarter's Ruling Letter (HRL) 085266, dated September
20, 1989, dealt with the classification of tiles that were
invoiced as marble.  A laboratory analysis determined that the
tiles were geological limestone, not geological marble.  Since
limestone and marble are distinct stones with different
geological properties, HRL 085266 held that polished limestone
was not classifiable as marble in subheading 6802.91, HTSUS;
rather, it was classifiable in subheading 6802.92, HTSUS. 
Therefore, despite the fact that polished limestone is often
referred to as "marble" in the trade, it was the geological
definition that was used in determining the tariff classification
of the tiles under the HTSUS.  See also HRL 086894, dated
November 23,1990, which classified "Prairie Green Granite" and
"Cambrian Black Granite" in subheading 6802.99, HTSUS, based on
their geological compositions of diorite and basalt,
respectively; HRL 088467, dated January 30, 1991, which
classified three stones claimed to be marble in subheading
6802.92, HTSUS, based on their geological compositions of
limestone and dolomite, respectively. 

     Therefore, under the HTSUS, stone products are classified
according to their geological composition, not their trade name,
commercial description or use.  In the instant case, as the
laboratory report has revealed, the stones are composed of
geological limestone, not geological marble.  Thus, the stones
cannot be classified as marble in subheading 6802.91.  The stones
must be classified as other calcareous stones in subheading
6802.92.00, HTSUS.

HOLDING:

     The protest should be denied.  A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division