CLA-2 CO:R:C:F 951525 ALS
Area Director of Customs
110 S. Fourth Street
Room 137
Minneapolis, Minnesota 55401
RE: Request for Further Review of Protest 3501-1-100403, dated
October 7, 1991, Concerning Blue Pearl Granite (Syenite) -
Rough Blocks
Dear Mr. Nordness:
This ruling is on a protest that was filed against your
decision of October 7, 1991, in the liquidation of several entries
covering the referenced item.
FACTS:
The article under consideration is syenite, a hard igneous
rock used as monument and building stone.
ISSUE:
Is syenite classifiable under the provision for granite,
subheading 2516.11.0000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), or the provision for other monumental
or building stone, subheading 2516.90.0000, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's) taken in order. GRI
1 provides that the classification is determined first in
accordance with the terms of the headings and any relative - 2 -
section and chapter notes. If GRI 1 fails to classify the goods
and if the heading and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
The importer states that the article under consideration is
a syenite and has been marketed as granite since the 1930's and
that, prior to January 1, 1989, when the HTSUSA was implemented,
it was so classified. He notes that the article is used for
building and memorial purposes, it has granite characteristics and
is fully comparable to geologically "true granite" in all respects
pertaining to exterior exposure in buildings and memorials. He
also notes that other igneous rocks such as basalt, diabase,
diorite, gabbro, gneiss, etc. are also commonly traded under the
generic term granite.
In considering this matter we note that prior to January 1,
1989, building stone was often classified by its trade name whether
or not it met the geological definition of the stone. However,
under the HTSUSA, building stone is classified by its geological
definition. While, prior to the above date, many building stones
were classified as granite, that is no longer the case. Under the
HTSUSA, heading 2516 covers granite, porphyry, sandstone, basalt
and other monumental and building stone. Subheadings thereunder
group these building stones into granite, sandstone and other
monumental and building stone. In consulting the Explanatory Notes
(EN's) to the Harmonized System, which represents the opinion of
the international tariff classification experts, we note that EN
25.16, after discussing the characteristics of granite, porphyry,
sandstone and basalt, specifies that "the heading also includes
other hard igneous rock (e.g., syenite,..." (emphasis added). We
believe that this clearly shows that under the Harmonized System
syenite is not granite.
We note that there are other instances in which stone products
are classified by their geological rather than commercial
designation. Serpentine, for example, is classified as other
stone, not as marble, even though it is sometimes called "marble"
in the trade.
In light of the above and since both the importer and analysis
by the Customs laboratory confirm that the product is syenite and
not geological granite, we believe it is appropriate to classify
the product under the provision for other monumental and building
stone.
- 3 -
HOLDING:
Syenite, a hard igneous rock, is classifiable under subheading
2516.90.0000, HTSUSA, as other monumental and building stone and
subject to a general rate of duty of 6 percent ad valorem.
Since the classification indicated above is the same as the
classification under which the entry was liquidated, you are
instructed to deny the protest in full.
A copy of this ruling should be attached to 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