HQ 086894: Basalt; Prairie Green Granite, Cambrian Black Granite

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 086894

                                  November 23, 1990



          CLA-2:CO:R:C:G  086894  SR

          CATEGORY:  Classification

          TARIFF NO.:  6802.99

          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




















                                         -3-

          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.

















                                         -4-

               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