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HQ 950713


February 19, 1992

CLA-2 CO:R:C:M 950713 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6802.93.00; 6802.99.00

District Director
U. S. Customs Service
Main and Stebbins Streets
PO Building
P.O Box 1490
St. Albans, VT 05478

RE: Protest No. 0201-91-100361; heading 2516; General Explanatory Note to Chapter 25; Explanatory Note 25.15; Explanatory Note 25.16; General Explanatory Notes to Chapter 68; Explanatory Note 68.02; granite

Dear District Director:

This is in response to the request for Further Review of Protest No. 0201-91-100361, dated June 17, 1991, regarding the tariff classification of "Cambrien black granite" and "Astra granite" under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise at issue is "Cambrien black granite" and "Astra granite" slabs. A Customs Laboratory tested samples of both these stones and determined that the "Cambrien black granite" stone is geologically composed of basalt and the "Astra granite" is within the scientific classification for granite. Both slabs were found to have been polished.

Upon importation, the "Cambrien black granite" slab was classified in subheading 6802.99.00, HTSUS, which provides for 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, other stone. The "Astra granite" slab was classified in subheading 6802.93.00, which provides for 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, granite.

The importer contends that both slabs are roughly sawn and are properly classified in subheading 2516.11.00, HTSUS, which provides for granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: granite: crude or roughly trimmed.

ISSUE:

Are the "Cambrien black granite" and "Astra granite" slabs classified in subheading 6802.99.00, HTSUS, and 6802.93.00, HTSUS, respectively, or in subheading 2516.11.00, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

The first possible classification for the slabs is in subheading 2516.11.00, HTSUS, which provides for granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, granite, crude or roughly trimmed.

Legal Note 1 to Chapter 25 states the following:

Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The Explanatory Notes of the Harmonized Commodity Description and Coding System (HCDCS), although not dispositive, are to be looked to for the proper interpretation of the Harmonized Tariff Schedule. The HCDCS Explanatory Notes to Chapter 25, page 183, state in pertinent part that "...this

Chapter covers, in general, mineral products only in the crude state or washed.... Minerals which have been otherwise processed (e.g...obtained by mixing minerals falling in the same or different headings of this Chapter...) generally fall in later Chapters (for example, Chapter 28 or 68)."

Furthermore, the HCDCS Explanatory Notes to heading 2516, page 192a, provide that "[t]he stones of this heading may be shaped or processed in the same ways as the stones of heading 25.15 (see the Explanatory Note to that heading)." The HCDCS Explanatory Notes to heading 2515, page 192, state in pertinent part that "[t]he heading is restricted to the stones specified, presented in the mass or roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape."

While the instant stone products have been roughly trimmed by sawing into slabs, they have also been polished. The process of polishing goes beyond the rough trimming or mere cutting specified in Chapter 25 and headings 2515 and 2516, HTSUS. Therefore, according to the above Legal and Explanatory Notes, the subject stone products are not classified in heading 2516, HTSUS.

The next possible classification for the "Cambrien black granite" and "Astra granite" is in heading 6802, HTSUS, which provides for 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). The HCDCS Explanatory Notes to Chapter 68, page 895, state that this chapter covers various products of Chapter 25 worked to a degree beyond that permitted by Note 1 to Chapter 25. Explanatory Note 68.02 to the HCDCS provides at page 897 that:

This heading covers natural or monumental building stone (except slate) which has been worked beyond the stage of normal quarry products of Chapter 25.

The heading therefore covers stone which has been further processed than mere shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring by sawing (square or rectangular faces).

The heading thus covers stone in the forms produced by the stone-mason, sculptor, etc., viz:

(B) Stone of any shape (including blocks, slabs or sheets) whether or not in the form of finished articles, which has been bossed...ground, polished, chamfered, moulded, turned, ornamented, carved, etc. (Emphasis added)

The instant stone products are more than merely cut and shaped into slabs. They are polished and are, therefore, considered to have been otherwise worked beyond the point of normal quarry products. As a result, the "Cambrien black granite" and "Astra granite" slabs are classified in heading 6802, HTSUS.

The next issue to be decided is the correct eight digit classification for the subject stone products. Under the HTSUS, the geological definition is used in determining the tariff classification of stone. See, Headquarters Ruling Letter (HRL) 085266, dated September 20, 1989 and HRL 086894, dated November 23, 1990. In the instant case, the laboratory reports have revealed that the "Cambrien black granite" slab is geological basalt and the "Astra granite" slab is geological granite. Therefore, the "Cambrien black granite" slab is classified in subheading 6802.99.00, HTSUS, and the "Astra granite" slab is classified in subheading 6802.93.00, HTSUS.

HOLDING:

The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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