This is regarding Base camp Decision Letter (HQ) 960495, dated December 12, 1997, which concerned the characterization, under the Blended Levy Timetable of the US (HTSUS), of marble chimney encompasses (comprising of headers, footers, hearths, risers or legs) in subheading 6802.91.15, HTSUS. Considering the specified decisions entered under the watchful eye of the Court of Global Exchange Court Nos. 94-10-00582 and 97-11-02013, we have rethought HQ 960495 and presently accept that it is erroneous. This administering presents the right characterization and the investigation therefor. Notice of the proposed renouncement was distributed on Walk 22, 2000, in Vol. 34, No. 12 of the Traditions Release.
The articles in HQ 960495 were portrayed as follows:
The marble fireplace product is portrayed as “[m]arble chimney units (unassembled)” and particulars are given. The product is portrayed as “TAIWAN GREEN” and is expressed to have been quarried in Taiwan. As indicated by material you presented, the bits of stone making up the packs are cleaned on the two sides. No other data was given. For motivations behind this decision, we expect that the chimney packs comprise of each of the pieces important to frame an extraordinary shape appropriate for a specific chimney, that the pieces are uncommonly sliced to measure, and that the edges of the pieces have not been inclined, adjusted or generally handled but to the degree expected to work with establishment.
Whether the marble chimney encompasses are grouped under subheading 6802.91.05, as marble sections, or under subheading 6802.91.15, HTSUS, as different articles of marble?
Regulation AND Examination:
The grouping of product under the HTSUS is as per the Common guidelines of Translation (GRIs), taken all together. GRI 1 gives that not entirely settled by the conditions of the headings and any overall segment or section notes. GRI 6 gives that to lawful motivations, the characterization of merchandise in the subheadings of a heading not entirely settled by the conditions of those subheadings and any connected subheading notes and, by suitable replacement of terms, to GRIs 1 through 5, on the comprehension that main subheadings at a similar level are equivalent.
The 1999 HTSUS heading and subheadings viable are as per the following:
6802 Worked fantastic or building stone (with the exception of record) and articles thereof, other than products of heading 6801; mosaic 3D squares and such, of normal stone (counting record), whether on a sponsorship; misleadingly hued granules, chippings and powder, of regular stone (in-cluding record): Other: 6802.91 Marble, travertine and alabaster: Marble: 6802.91.05 Sections: 6802.91.15 Other. In HQ 960495, in the wake of verifying that the marble couldn’t be characterized in heading 2515, HTSUS, as generally managed or only cut building stone, Traditions contemplated that on the grounds that the articles, marble chimney encompasses (comprising of headers, footers, hearths, risers or legs), were, in their condition as imported, intended to work as and contain a total chimney encompass, the marble chunks were classifiable as different articles of marble under subheading 6802.91.15, HTSUS. That is, by activity of GRI 1, Traditions verified that the articles were classifiable under subheading 6802.91, as marble. In accordance with GRI 6, the leftover GRIs were applied to figure out which subheading best depicted the articles as imported. We contemplated that in light of the fact that the articles were introduced together to frame a particularly molded chimney encompass, they contained an unassembled article and were subsequently classifiable as marble other than in section structure.
In HQ 960495, Traditions dissected the arrangement of these articles by thinking about the impact of a few earlier decisions and by use of Extra U.S. Note 1 to Section 68 (see underneath). At first, Traditions depended on the holding made in HQ 955505, dated Walk 22, 1994. Customs repudiated HQ 955505 in HQ 963321, gave on the date of this decision. Customs further depended upon HQs 952678, dated December 30, 1992, and HQ 951047, dated September 17, 1992. In HQs 952678 and 951047, Traditions held that under the definition gave in Extra U.S. Note 1, Part 68, HTSUS, bits of marble the edges of which were cut more profoundly or more broadly than 1/32 of an inch were considered to have been “slanted, adjusted or generally handled” to a more prominent degree than that expected to work with establishment. Such pieces were held not to meet the meaning of “chunks” of Extra U.S. Note 1, Section 68, HTSUS.
Customs has reevaluated its situation, and presently holds that marble headers, footers, hearths, risers or legs, gave they fulfill the models gave in Extra U.S. Note 1, Section 68, HTSUS, are classifiable in subheading 6802.91.05, HTSUS, as marble chunks.
The marble chimney encompasses are plainly arranged under subheading 6802.91, HTSUS, as marble. The issue to be resolved is whether the articles are pieces according to Extra U.S. Note 1, Section 68, HTSUS, which states:
For the reasons for heading 6802, the expression “sections” embraces level 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 slanted, adjusted or generally handled with the exception of such handling as might be expected to work with establishment as tiling or veneering in building development.
Extra U.S. Note 1 starts “for the motivations behind heading 6802 . . .”. In heading 6802, HTSUS, the expression “pieces” is utilized as a subheading under the container arrangement for “Other” worked fantastic or building stone. It doesn’t happen somewhere else in the heading. A cautious perusing of the U.S. Note, and a correlation of the subheadings at the equivalent (8-digit) level obviously demonstrates that the differentiation to be made between “sections” of heading 6802.91.05, HTSUS, and “other” articles of 6802.91.15, HTSUS, is that of the level of working or handling to which the articles have been oppressed. Such a qualification, in light of the level of work performed, is additionally proven by the provisions of different subheadings under 6802, HTSUS (See, e.g., subheading 6802.91.20, HTSUS). That’s what the outcome is “chunks”, as characterized in Extra U.S. Note 1, are arranged independently from amazing or constructing stone that has been exposed to significant working or handling.
When deciphering and carrying out the HTSUS, the Informative Notes (ENs) of the Blended Product Depiction and Coding Framework might be used. The ENs, while neither legitimately restricting nor dispositive, give a directing discourse on the extent of each heading, and are by and large characteristic of the legitimate translation of the HTSUS. Customs accepts the ENs ought to constantly be counseled. It couldn’t be any more obvious, T.D. 89-90, 54 Took care of. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 6802, HTSUS, give, in relevant part, that:
This heading covers regular fantastic or building stone (aside from record) which has been worked past the phase of the typical quarry results of Section 25[.] * * * The heading consequently covers stone, which has been additionally handled than simple molding into blocks, sheets or pieces by parting, generally cutting or squaring, or squaring by cutting (square or rectangular countenances).
The heading in this way covers stone in the structures created by the stonemason, artist, and so forth, viz.: * * * (B) Stone of any shape (counting blocks, chunks or sheets), whether as completed articles, which has been . . . planed, sand dressed, ground, cleaned, chamfered, formed, turned, ornamented, cut, and so forth.