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