H298313

HQ H298313 September 23, 2020 OT:RR:CTF:CPMM: H298313 RRB CATEGORY: Classification TARIFF NO.: 6815.99.4070 Mr. Trong K. Le Inhaus Surfaces Limited 940 West 7th Avenue Vancouver, BC V5Z 1C3 Canada Re: Revocation of NY N287603; Classification of certain mineral board tiles from Germany Dear Mr. Le: This is in response to your letters, dated May 17, 2018, December 27, 2019, and February 5, 2020, in which you request reconsideration of New York Ruling Letter (“NY”) N287603, issued to you on October 12, 2017 by U.S. Customs and Border Protection (“CBP”), involving the classification of certain mineral board tiles known as “Ceramin Mineral Board” (“CMB”) under the Harmonized Tariff Schedule of the United States (“HTSUS”). You submitted the reconsideration request on behalf of your client, Inhaus Surfaces Ltd. (“Inhaus”). In NY N287603, the Ceramin Mineral Boards were classified under subheading 6810.19.1400, HTSUSA (“Annotated”), as “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: Other: Floor and wall tiles: Other.” After reviewing the ruling in its entirety, along with your reconsideration request, we find it to be in error. For the reasons set forth below, we are revoking NY N287603. Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 54, No. 28, on July 22, 2020, proposing to modify NY N287603, and any treatment accorded to substantially similar transactions. No comments were received in response to this notice. FACTS: In NY N287603, the Ceramin Mineral Board was described as follows: From the information you provided, the Ceramin Mineral Board measures approximately 1.28 meters long by 1.3 meters wide by 3 to 5 milimeters [sic] (.3 to .5 centimeters) thick. You state that it is designed for residential and commercial flooring and wall paneling, and is comprised of natural talc mixed with thermoplastic, plus minor amounts of ink and laquer [sic]. Laboratory analysis has determined that the Ceramin Mineral Board is comprised of a mixture of talc and chlinochlore [sic] uniformly agglomerated in a polymer matrix. Our office forwarded the sample you provided with your initial ruling request to CBP Laboratories and Scientific Services Division (“LSSD”) for analysis of the subject merchandise. In laboratory report number NY20171005, issued on September 25, 2017, LSSD determined that the Ceramin Mineral Board “contains approximately 56% inorganic material unformely [sic] agglomerated in a polymer matrix. The material is comprised mostly of talc and clinochlore.” In your first submission requesting reconsideration of NY N287603, dated May 17, 2018, you initially argued that the Ceramin Mineral Board should be classified in subheading 6810.19.1200, HTSUSA, as “Articles of cement, of concrete or of artificial stone, whether or not reinforced: . . . Floor and wall tiles: Of stone agglomerated with binders other than cement.” However, upon discovery of NY N294747, dated February 22, 2018, which classified talc and polypropylene pellets in subheading 6815.99.2000, HTSUSA, you submitted a supplemental reconsideration request, dated December 27, 2019. In your second letter, you argue that because the composition of the articles in NY N294747 is nearly identical to the composition of the Ceramin Mineral Board, that ruling compels classification in heading 6815, HTSUS, whereby the talc component of the Ceramin Mineral Board imparts the essential character under GRI 3(b). You further assert in the alternative that if CBP continues to believe that the subject merchandise should be classified in heading 6810, HTSUS, then it should be classified under subheading 6810.19.1200, HTSUSA, for the reasons set forth in your May 17, 2018 submission. You submitted a third letter on February 5, 2020, in response to our questions about the source of the talc use to produce the Ceramin Mineral Board, which included further argumentation as to why the merchandise should be classified in heading 6815, HTSUS. In this submission, you provided documentation from your talc supplier that the talc magnesite rock used to produce the Ceramin Mineral Board is composed of 50-mostly talc, along with magnesite and/or dolomite, clinochlore, and other trace minerals. You also explained that your talc suppliers obtain the natural talc mineral from a mine in the Pyrenees Mountains in France. In documentation from the suppliers that was included in this submission, the suppliers repeatedly refer to the supplied talc as a “mineral. ISSUE: Whether a Ceramin Mineral Board is classified in heading 6810, HTSUS, as “Articles of cement, of concrete or of artificial stone, whether or not reinforced” or in heading 6815, HTSUS, as “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included.” LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The HTSUS provisions under consideration are as follows: 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: 6810.19 Other: Floors and wall tiles: 6810.19.12.00 6810.19.1200 Of stone agglomerated with binders other than cement… 6810.19.14.00 6810.19.1400 Other… 6815 Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Other articles: 6815.99 Other: 6815.99.2000 Talc, steatite and soapstone, cut or sawed, or in blanks, crayons, cubes, disks or other forms… 6815.99.40 Other…. 6815.99.4070 Other… * * * In understanding the language of 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. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to 68.10 states the following, in relevant part: Artificial stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cement or other binders (e.g., plastics). Articles of artificial stone include those of “terrazzo”, “granito”, etc. The EN to 68.15 states the following, in relevant part: This heading covers articles of stone or of other mineral substances, not covered by the earlier headings of this Chapter and not included elsewhere in the Nomenclature. . . * * * Heading 6810, HTSUS, provides for “articles of cement, of concrete or of artificial stone,” where artificial stone is defined in the EN to 68.10 as “an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone. . .with lime or cement or other binders (e.g., plastics).” It has long been CBP’s position that artificial stone of heading 6810, HTSUS, must be comprised of natural rock uniformly agglomerated with a binder. Minerals uniformly agglomerated with a binder are not classifiable as artificial stone of heading 6810, HTSUS. While not bnding, the CBP Informed Compliance Publication (“ICP”) on Agglomerated Stone confirms CBP’s position, stating that “[a] product consisting of agglomerated material can be classified as artificial stone in heading 6810 only if this material is

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The HTSUS provisions under consideration are as follows:6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: 6810.19 Other: Floors and wall tiles:6810.19.12.00 6810.19.1200 Of stone agglomerated with binders other than cement…6810.19.14.00 6810.19.1400 Other…6815 Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Other articles:6815.99 Other:6815.99.2000 Talc, steatite and soapstone, cut or sawed, or in blanks, crayons, cubes, disks or other forms…6815.99.40 Other….6815.99.4070 Other…* * * In understanding the language of 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. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to 68.10 states the following, in relevant part:Artificial stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cement or other binders (e.g., plastics). Articles of artificial stone include those of “terrazzo”, “granito”, etc.The EN to 68.15 states the following, in relev