CLA-2 CO:R:C:M 957266 KCC
District Director
U.S. Customs Service
2nd and Chestnut Streets, Room 102
Philadelphia, PA 19106-2999
RE: Protest 1101-94-100591; floor and wall tile; other
artificial stone tile; 6810.19.12; other agglomerated marble
tile; laboratory report; HRL 954912; Customs Telex 5034181;
Telex 5037181
Dear District Director:
This is in response to Protest 1101-94-100591, which
pertains to the tariff classification of floor and wall tile
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The entries of the floor and wall tile were liquidated on
September 12, 1994, under subheading 6810.19.14, HTSUS, as other
artificial stone tile. This determination was based on Customs
laboratory report #3-94-30440-003 dated February 4, 1994, which
analyzed three tile samples. Since the samples did not have any
identifying marks, they were identified by color. The laboratory
report determined that the samples were composed of:
CREAM DOLOMITIC LIMESTONE CHIPS IN A RESINOUS
MATRIX.
GREEN SERPENTINE AND CALCITE CHIPS IN A RESINOUS
MATRIX.
(THE SERPENTINE CHIPS PREDOMINATE.)
GREY LIMESTONE, ONYX MARBLE, AND CRYSTALLINE CALCITE
CHIPS IN A RESINOUS MATRIX. THE ONYX MARBLE AND
CRYSTALLINE CALCITE CHIPS COMBINED EXCEED 50
PERCENT OF THE TOTAL AGGREGATE. THE CRYSTALLINE
CALCITE CHIPS APPEAR TO HAVE BEEN DERIVED FROM
MARBLE.
THE BINDING MATERIAL IN ALL THREE SAMPLES IS A PTHALATE
MODIFIED ALKYD RESIN.
Additionally, the laboratory report stated that the three samples
of rectangular slabs measure less than 5.1 centimeters in
thickness and have a facial area exceeding 25.8 square
centimeters. Each sample has beveled edges of less than 1/32 of
an inch.
In a protest timely filed on October 12, 1994, the
protestant contends that the tile is classified under subheading
6810.19.12, HTSUS, as other agglomerated marble tile.
The competing subheadings are:
6810.19 Articles of cement, of concrete or of artificial stone,
whether or not reinforced... Tiles, flagstones, bricks
and similar articles...Other...Floor and wall tiles...
6810.19.12 Agglomerate marble tiles
6810.19.14 Other
ISSUE:
Is the tile classified as other agglomerate marble tile
under subheading 6810.19.12, HTSUS, or as other artificial stone
tile under subheading 6810.19.14, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
In 1993, tiles of this type were classified under subheading
6810.19.14, HTSUS, as other artificial stone. The Customs
laboratory report found that the floor and wall tiles were
composed of various stone, i.e., dolomitic limestone, serpentine,
calcite, limestone and onyx marble, bound together by pthalate
modified alkyd resin. We are of the opinion that the floor and
wall tiles are not geological marble but other artificial stone.
Therefore, they are classified under subheading 6810.19.14,
HTSUS, as other agglomerated stone tile. See, Headquarters
Ruling Letter (HRL) 954912 dated November 5, 1993, which
classfied floor tile composed of 70% limestone, glass, and
granite, and 30% marble under subheading 6810.19.14, HTSUS
However, section 113 of the Uruguay Round Agreements Act
(Public Law 103-465 enacted on December 8, 1994), provides for
liquidation or reliquidation and refund of duty paid for certain
products, including agglomerated stone tiles. Section 113(c)(1)
states that any goods:
"(A) for which the importer claimed or would have claimed
entry under subheading 6810.19.12 of the HTS on or after
October 1, 1990, and before the effective date of a
proclamation issued by the President under section 103(a) of
this Act with respect to items under such subheading in
order to carry out Schedule XX, or
(B) entered on or after January 1, 1989 and before October
1, 1990, for which entry would have been claimed under
subheading 6810.19.12 of the HTS on or after October 1,
1990,
shall be liquidated or reliquidated as if the wording of
that subheading were 'Of stone agglomerated with binders
other than cement', and the Secretary of the Treasury shall
refund any excess duties paid with respect to such entries."
Customs Telex 5034181 dated February 3, 1995 (copy
enclosed), details the procedures required to liquidate and
reliquidate entries of stone agglomerated with binders other than
cement. We note that Customs Telex 5037181 dated February 6,
1995 (copy enclosed) corrected Telex 5034181.
As previously stated, the floor and wall tiles are
classified under subheading 6810.19.14, HTSUS, as other
artificial stone tile. Therefore, this protest should be denied.
However, if the protestant requests reliquidation of the floor
and wall tile entries at issue after January 1, 1995, and before
June 29, 1995, you may reliquidate the entries under subheading
6810.19.12, HTSUS, provided all requirements of Telex 5034181 and
Telex 5037181 are met to your satisfaction.
HOLDING:
The floor and wall tile is classified under subheading
6810.19.14, HTSUS, as other artificial stone tile.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision and
attachment, together with the Customs Form 19, should be mailed
by your office to the protestant no later than 60 days from the
date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to
mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director Commercial Rulings Division
Enclosure