Perlato

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