CLA-2:CO:R:C:G 086894 SR
Mr. Joseph S. Kaplan
Ross & Hardies
529 Fifth Avenue
New York, N.Y. 10017-4608
RE: Basalt; Prairie Green Granite, Cambrian Black Granite
Dear Mr. Kaplan:
This is in response to your letter dated February 27, 1990,
requesting the tariff classification of "Prairie Green Granite"
and "Cambrian Black Granite" tiles under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is "Prairie Green Granite" and
"Cambrian Black Granite" tiles. A Customs Laboratory tested
samples of both these tiles and determined that the Prairie Green
stone is within the scientific classification for diorite and the
Cambrian Black is geologically composed of basalt. Diorite and
basalt have a different geological make up than granite. Basalt
is an extrusive igneous rock that is made up of lava. The rock
is mainly pyroxene and a plagioclase feldspar. It is about half
feldspar and half ferro-magnesian minerals. Diorite is an
igneous rock with medium or coarse grains and even texture. It
consists chiefly of hornblende or pyroxene and a smaller
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quantity of feldspar. Granite is an intrusive rock that is
formed mainly of potash, feldspar and quartz. Quartz is notably
absent from diorite.
ISSUE:
Whether basalt and diorite are classifiable under subheading
6802.93, HTSUSA, as granite, or under subheading 6802.99, HTSUSA,
as other stone.
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, stones were often classified by their trade
names whether or not they met the geological definition of the
stone. However, under the newly-enacted HTSUSA, 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.
The importer states that there is a presumption that tariff
terms are to be construed in accordance with their common
meaning. He quoted several court cases as stating that "tariff
terms are not to be construed according to their scientific
meaning, where that meaning differs from the common or commercial
meaning, in the absence of a contrary legislative intent."
Hartmann Trunk Co. v. United States, 27 CCPA 254, C.A.D. 95
(1940); Hummel Chemical Co. v. United States, 29 CCPA 178, C.A.D.
189 (1941); United States v. Sandoz Chemical Works, Inc., 46 CCPA
115, C.A.D. 711 (1959); G.A.F. Corp. v. United States, 67 Cust.
Ct. 167, C.D. 4269 (1971); C.J. Tower & Sons v. United States, 33
Cust. Ct. 181, C.D. 165 (1954). This is true; however, it is
clear that stones are intended to be classified according
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to their geological composition. This is evident by how stones
are provided for in the tariff provisions and the Explanatory
Notes.
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The definitions of
various stones are provided in the chapter 25 Explanatory Notes.
The Explanatory Notes to heading 2516, HTSUSA, read as follows:
Granite is a very hard, granular igneous rock formed by the
agglomeration of quartz crystals with felspar and mica. It
varies in colour (grey, green, pink, red, etc,) according to
the relative proportions of these three substances and the
presence of iron oxide or manganese oxide.
Porphyry is a finely grained, slightly translucent variety
of granite.
Sandstone is a rock of sedimentary origin composed of small
quartzose or siliceous particles naturally agglomerated by
calcareous or siliceous materials.
Basalt is also an igneous rock, blackish, very compact and
extremely hard.
The heading also includes other hard igneous rocks (e.g.
syenite, gneiss, trachyte, lava, diabase, diorite,
phonolite), as well as calcareous monumental or building
stone not falling in heading 25.15 (including building
limestone or Portland stone) and serpentine marble (or
ophite) which, being a natural form of magnesium silicate,
cannot be classified in heading 25.15.
Ecaussine, sometimes known as "petit granit", "Belgian
granite" or "Flanders granite", falls in heading 25.15.
If basalt was intended to be considered the same stone as
granite then it would not be mentioned and defined separately
from granite. The definition of basalt does not mention that it
is a type of granite as does the definition of porphyry. As for
diorite, the Explanatory Notes to this heading specifically list
diorite as an other hard igneous rock. It cannot be classified
under the provision for granite when it is called granite by the
trade and as other stone when it is not; it must all be
classified as other stone.
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The stone ecaussine, which is stated in the Explanatory
Notes as having a trade name of granite, is specifically
mentioned as classifiable under a different heading. The Notes
also state that serpentine marble is not classifiable under the
provision for marble because it is a natural form of magnesium
silicate. It is for these reasons that Customs has determined
that basalt and diorite are not classified as granite but are
classifiable according to their geological definition.
Headquarters Ruling Letter (HRL) 085266, dated September 20,
1989, determined that the geological definition is to be used in
determining the tariff classification of stone.
HOLDING:
The stones at issue are classifiable according to their
geological composition rather than by their trade name. Basalt
and diorite are classifiable under subheading 6802.99, HTSUSA,
which provides for worked monumental or building stone, and
articles thereof, other, other stone. The rate of duty is 6.5
percent under the General Duty Rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division