Marble trophy bases predrilled with a hole

HQ 964806 May 15, 2002 CLA-2 RR:CR:GC 964806AM CATEGORY: CLASSIFICATION TARIFF NO.: 6802.91.15 Mr. Vincent Cariello Freeman Products Elmwood Corporate Park 487 Edward H. Ross Dr. Elmwood Park, NJ 07407-3118 Re: Marble trophy bases predrilled with a hole Dear Mr. Cariello: This is in reference to New York Ruling Letter (NY) F88762 issued to you on June 29, 2000, by the Director, Customs National Commodity Specialist Division, concerning the classification, under the Harmonized Tariff Schedule of the United States, (HTSUS), of several items. One of the items classified in that ruling was marble trophy bases predrilled with a hole. This ruling modifies NY F88762 with respect to the classification of marble trophy bases predrilled with a hole. Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of NY F80626 was published on April 10, 2002, in the CUSTOMS BULLETIN, Volume 36, Number 15. No comments were received in response to this notice. FACTS: Customs Laboratory Report NY20010780, dated June 28, 2001, states the following: “the sample is an off white with grey spots texture surface polished stone base. It measures approximately 12 cm X 6.5 cm x 1.93 cm thick. It has two holes 0.8 cm in diameter. It is composed of non agglomerated marble.” ISSUE: What is the classification of marble trophy bases predrilled with a hole? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context that requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs. In interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 8980, 54 Fed. Reg. 35127 (August 23, 1989). There is no question that heading 6802, HTSUS, is the correct heading for classification of the instant merchandise. At GRI 6, the following subheadings are relevant to the classification of this product: Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and powder, of natural stone (including slate): Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: 6802.91 Marble, travertine and alabaster: Marble: 6802.91.05 Slabs 6802.91.15 Other Additional U.S. Note 1, Chapter 68, HTSUS, states, in pertinent part, the following: “[F]or the purposes of heading 6802, the term "slabs" embraces flat stone pieces, not over 5.1 cm in thickness, having a facial area of 25.8 cm2 or more, the edges of which have not been beveled, rounded or otherwise processed except such processing as may be needed to facilitate installation as tiling or veneering in building construction.” The only reference to "slabs" in heading 6802 is in subheading 6802.91.05, in which marble in the form of "slabs" is distinguished from marble in other forms. The purpose of Additional U.S. Note 1, Chapter 68, is clearly to distinguish between marble in subheadings 6802.91.05 and 6802.91.15 on the basis of the degree of working or processing to which the articles have been subjected. Here, the slabs have been further worked by being cut with a hole. Hence, they are “other” than marble slabs. Furthermore, slabs not predrilled with a hole but beveled more than 3/32 of an inch are also precluded from subheading 6802.91.05 under Additional U.S. note 1 to Chapter 68. See HQ 951047, dated September 17, 1992. HOLDING: Marble trophy bases predrilled with a hole are classified in subheading 6802.91.15, HTSUS, as “[W]orked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and powder, of natural stone (including slate): [O]ther monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: [M]arble, travertine and alabaster: [M]arble: [O]ther.” EFFECT ON OTHER RULINGS: NY F88762 is modified with respect to the classification of marble trophy bases predrilled with a hole as described in this ruling letter. In accordance with 19 U.S.C. §1625(c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Sincerely, John Durant, Director Commercial Rulings Division