Granite

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the
Trade Community Should Know About:
Granite

AN INFORMED COMPLIANCE PUBLICATION
APRIL 2006

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April 2006

NOTICE:
This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.

Publication History

First Published February 1997
Revised January 2004
Reviewed with No Changes April 2006

PRINTING NOTE:
This publication was designed for electronic distribution via the CBP website
(http://www.cbp.gov/) and is being distributed in a variety of formats. It was originally set
up in Microsoft Word97
®
. Pagination and margins in downloaded versions may vary
depending upon which word processor or printer you use. If you wish to maintain the
original settings, you may wish to download the .pdf version, which can then be printed
using the freely available Adobe Acrobat Reader
®
.

Granite
April 2006

PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation
Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and
related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of U.S. Customs and Border Protection, the trade community needs to
be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a
greater obligation on CBP to provide the public with improved information concerning the trade
community's rights and responsibilities under customs regulations and related laws. In addition,
both the trade and U.S. Customs and Border Protection share responsibility for carrying out
these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.
1484), the importer of record is responsible for using reasonable care to enter, classify and
determine the value of imported merchandise and to provide any other information necessary to
enable U.S. Customs and Border Protection to properly assess duties, collect accurate
statistics, and determine whether other applicable legal requirements, if any, have been met.
CBP is then responsible for fixing the final classification and value of the merchandise. An
importer of record’s failure to exercise reasonable care could delay release of the merchandise
and, in some cases, could result in the imposition of penalties.

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the
informed compliance responsibilities of U.S. Customs and Border Protection. In order to
provide information to the public, CBP has issued a series of informed compliance publications,
and videos, on new or revised requirements, regulations or procedures, and a variety of
classification and valuation issues.

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the
classification of granite. “Granite” provides guidance regarding the classification of imported
merchandise. We sincerely hope that this material, together with seminars and increased
access to rulings of U.S. Customs and Border Protection, will help the trade community to
improve voluntary compliance with customs laws and to understand the relevant administrative
processes.

The material in this publication is provided for general information purposes only. Because
many complicated factors can be involved in customs issues, an importer may wish to obtain a
ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to
obtain advice from an expert who specializes in customs matters, for example, a licensed
customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to the Assistant
Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Sandra L. Bell,
Acting Assistant Commissioner
Office of Regulations and Rulings

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INTRODUCTION.......................................................................................... 7
PRINCIPLES OF STONE CLASSIFICATION ............................................. 7
I. Geological nature ..................................................................................................... 7
II. Form........................................................................................................................ 8
III. Articles of precious and semi-precious stone ......................................................... 8
GRANITE CLASSIFICATION ISSUES........................................................ 8
GEOLOGICAL DISTINCTIONS IN CHAPTER 68: ....................................................... 9
1) GRANITE (Subheading 6802.93.00) vs. BASALT (Subheading 6802.99.00)... 9
2) GRANITE (Subheading 6802.93.00) vs. DIORITE, DIABASE AND GABBRO
(Subheading 6802.99.00)........................................................................................ 9
3) GRANITE (Subheading 6802.93.00) vs. SYENITE (Subheading 6802.99.00)10
4) GRANITE (Subheading 6802.93.00) vs. GNEISS (Subheading 6802.99.00).. 10
LABORATORY ANALYSIS ........................................................................................ 11
CHAPTER 25 ............................................................................................................. 11
SUBHEADING 2516.11.00..................................................................................... 12
SUBHEADING 2516.12.00..................................................................................... 12
GEOLOGICAL DEFINITIONS IN CHAPTER 25:........................................................ 13
CHAPTER 25 vs. CHAPTER 68................................................................................. 13
HEADING 6802 ..........................................................................................................14
Subheading 6802.23.00 vs. Subheading 6802.93.00........................................... 15
THE IMPORTER'S RESPONSIBILITIES .................................................. 16
INVOICING REQUIREMENTS................................................................................... 17
ADDITIONAL INFORMATION................................................................... 18
The Internet................................................................................................................ 18
Customs Regulations ................................................................................................. 18
Customs Bulletin........................................................................................................ 18
Importing Into the United States ................................................................................. 19
Informed Compliance Publications ............................................................................. 19
Value Publications...................................................................................................... 20
“Your Comments are Important”................................................................................. 21

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INTRODUCTION

When Queen Hatshepsut of ancient Egypt erected obelisks at the temple of Amun
at Karnak, she selected granite as the ideal stone for this purpose. She said that granite
would allow her name to “endure for eternity and everlastingness.” Thus, from ancient
times through the present day, granite has been prized for its strength and durability.
From ancient times through the present day, it has been recognized as one of the world’s
most important monumental and building stones.

Granite is a coarse-grained, igneous rock consisting largely of quartz and alkali
feldspars (usually orthoclase; sometimes microline). While the principal ingredients of
granite are alkali feldspars and quartz, it usually contains several other components as
well, including biotite mica, muscovite mica and hornblende. Granite is known for its great
strength and ability to take a high polish; consequently it is widely used in construction and
as a monumental stone.

Igneous rocks are formed by magmas - molten mixtures of minerals found deep
beneath the earth's surface. Intrusive igneous rocks (plutonic rocks) are formed by the
cooling of magmas at a considerable depth beneath the earth's surface. On the other
hand, extrusive igneous rocks are formed by magmas which have spilled out on the
earth's surface (i.e., lava). Intrusive igneous rocks cool and solidify much more slowly than
the extrusive igneous rocks formed on the surface. Granite is an intrusive igneous rock (a
plutonic rock) formed by magma at some depth beneath the earth's surface.

PRINCIPLES OF STONE CLASSIFICATION

Stone is classified based on its mineralogical properties and physical form at the
time of importation. Laboratory analysis to identify the geological nature of the stone and
physical examination to determine the form of the merchandise are crucial to our
determination of the applicable subheading in the Harmonized Tariff Schedule of the
United States (HTS). The following are the basic principles of classification applicable to
importations of stone.

I. Geological nature

Numerous Headquarters rulings have held that stone is classifiable based on
geological definitions. Note rulings HQ 085266, 09-20-89; HQ 085968, 03-14-90; HQ
952679, 01-26-93; HQ 955738, 03-30-94; HQ 950057, 10-31-91; HQ 086894, 11-23-90;
HQ 951525, 08-25-92. Therefore, any HTS subheading which refers to a particular stone
by name will only cover products which conform to the geological definition of the stone.
Often a product which may be called by the name of a specific stone in the trade (i.e., a
“commercial” definition) fails to meet the geological definition for that stone; this type of
item may not be classified under the HTS provision for the specific stone.

The Headquarters rulings that follow geological definitions are supported by the
Explanatory Notes to the HTS, which define stones in terms of their geological nature.

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Thus, the Explanatory Notes to heading 2515, HTS, indicate that serpentine is not
classified as marble even though it is often called “marble” in the trade, since serpentine
and marble are geologically distinct.

Furthermore, the Explanatory Notes to heading 2516, HTS, indicate that ecaussine
may not be classified as granite even though it is often called “granite” in the trade, since it
is a geologically distinct stone. The Explanatory Notes to heading 2516 (as well as the
language of the HTS) describe basalt and granite as distinct stones. Since basalt and
granite are geologically different, they are classifiable separately even though basalt is
often called “granite” in the trade. The Explanatory Notes to heading 2516 list syenite,
gneiss, diabase and diorite as stones which are distinct from granite. Since these stones
are geologically different from granite, they may not be classified as granite even though
they are often called “granite” in the trade.

II. Form

Generally Chapter 25 covers crude stone and minerals, as well as stone and
minerals worked in very simple physical ways (e.g., crushed, ground, powdered
washed, etc.). Stone worked beyond the point allowable in Chapter 25 is classifiable in
Chapter 68. Importations of worked stone classifiable in Chapter 68 are more common
than importations of crude or slightly worked stone classifiable in Chapter 25.

III. Articles of precious and semi-precious stone

While monumental and building stone is classified in Chapters 25 and 68, precious
or semiprecious stone is classifiable in Chapter 71.

The HTS and the Explanatory Notes indicate that articles of precious or
semiprecious stone must be classified in Chapter 71. Note 1(d) to Chapter 68 and Note
(1)(a) to Chapter 71 clearly indicate that Chapter 71 takes precedence over Chapter 68.
Therefore, articles of precious or semiprecious stone must be classified in Chapter 71
rather than Chapter 68. The Annex to the Explanatory Notes for Chapter 71 list items
which we regard as precious or semiprecious stones.

GRANITE CLASSIFICATION ISSUES

The two crucial classification issues for granite involve the geological nature of the
stone and the degree to which the stone has been worked. In the first part of this paper
we discuss the geological definition of granite; we discuss stones which are geologically
distinct from granite but often entered incorrectly as granite. Our initial presentation on
geological distinctions will be within the context of the 6802.9 subheadings, since
importations of stones classifiable in the 6802.9 provisions are the most common.

The second half of this paper focuses on the extent to which a stone has been
worked. We explain the distinction between the worked stone classifiable in Chapter 68
and the crude or slightly worked stone classifiable in Chapter 25. We explain various

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distinctions between different subheadings within Chapter 25 that are based on the degree
to which the stone has been worked. (During the course of our presentation on Chapter
25, we also discuss geological distinctions within the context of that chapter.) In addition,
we discuss distinctions between different subheadings within Chapter 68 (6802.2 vs.
6802.9) which are based on the manner in which the stone has been worked.

GEOLOGICAL DISTINCTIONS IN CHAPTER 68:

As explained above, numerous rulings issued by U.S. Customs have held that
geological definitions of stone must be followed under the HTS. In accordance with these
rulings, only genuine granite may be classified as granite in subheading 6802.93.00, HTS.

Several stones which are geologically distinct from granite are often referred
to as "granite" in the trade. These stones include basalt, diorite, gabbro, diabase
(a.k.a. dolerite), syenite, gneiss and others. Although they are frequently referred to
as "granite" in the stone industry and although they may be invoiced incorrectly as
granite, these stones may not be classified as granite in subheading 6802.93.00
because they are geologically different from granite. While worked granite is
classifiable in subheading 6802.93.00, worked basalt, gabbro, diorite, diabase,
syenite and gneiss are classifiable as other stone in subheading 6802.99.00, HTS.

1) GRANITE (Subheading 6802.93.00) vs. BASALT (Subheading
6802.99.00)

Although basalt is often referred to as "granite" or "black granite," it is geologically
distinct from granite. While basalt is a fine-grained, extrusive igneous rock formed
from lava which has spilled out on the earth's surface, granite is a coarse-grained,
plutonic rock (intrusive igneous rock) formed by magma at some depth beneath the
earth's surface. Plutonic rock cools and solidifies much more slowly than the extrusive
igneous rocks formed on the surface.

While the principal ingredients in granite are alkali feldspars and quartz,
basalt contains little or no quartz and alkali feldspars. The principal ingredient in
basalt is plagioclase feldspar (usually labradorite or bytownite). Pyroxene (usually in the
form of augite) is another important ingredient of basalt. In addition, basalt may contain
magnetite, hematite, ilmenite, apatite and olivine. The dark to black color associated with
basalt is created by the plagioclase feldspars within this stone.

Despite the fact that basalt is often referred to as "granite" or "black granite"
in the trade, geologists regard basalt and granite as two distinct stones.

2) GRANITE (Subheading 6802.93.00) vs. DIORITE, DIABASE
AND GABBRO (Subheading 6802.99.00)

Diorite, diabase and gabbro are often referred to as "granite" in the trade; however,
there is no question that these stones are geologically distinct from granite. Admittedly,

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these three stones are intrusive igneous rocks and granite is also an intrusive igneous
rock. However, the composition of each of these rocks is very different from the
composition of granite; therefore, they are regarded as different stones and cannot be
classified as granite.

While quartz and alkali feldspars are the most important components of granite,
plagioclase feldspar is the most significant ingredient in gabbro, diorite and
diabase. The plagioclase within these stones is generally in the form of labradorite and/or
bytownite. In some instances andesine or anorthite may also be present. These stones
may also contain clinopyroxene, olivine, magnetite, ilmenite, chromite, apatite, sulfide,
titanite, rutile, hornblende, allanite, orthopyroxene or other minerals.

Gabbro, diorite and diabase contain little or no quartz or alkali feldspars. In
granite, the essential components are alkali feldspars and quartz; consequently,
granite is geologically distinct from gabbro, diorite and diabase.

3) GRANITE (Subheading 6802.93.00) vs. SYENITE (Subheading
6802.99.00)

Although syenite may be somewhat similar to granite in chemical composition, it is
regarded as a different stone. Admittedly, alkali feldspars are significant components in
both granite and syenite. Like granite, syenite is a coarse-grained, plutonic rock (an
intrusive igneous rock). However, there is a crucial difference between these two stones
which makes them geologically distinct.

The principal components in granite are quartz and alkali feldspars. The
principal components in syenite are alkali feldspars. (Generally, syenite also contains
plagioclase feldspars as well.) Unlike granite, syenite generally contains little or no
quartz. This distinction between granite and syenite makes them two different
stones. Although syenite is sometimes referred to as "granite" in the trade,
geologists regard granite and syenite as two geologically distinct entities.

4) GRANITE (Subheading 6802.93.00) vs. GNEISS (Subheading
6802.99.00)

Gneiss contains feldspars as well as mica (muscovite, phengite and biotite) and
quartz. While granite is an igneous rock, gneiss is a metamorphic rock. Gneiss is
developed from the metamorphosis of various stones which may include granite, shale,
schist or other rocks. However, gneiss itself is regarded as a distinct stone which is
geologically different from granite.

Gneiss is characterized by compositional banding; it contains bands or layers of
minerals which may be developed from different stones. In gneiss, the minerals are
arranged in parallel layers with quartz and feldspars alternating with dark (ferromagnesian)
minerals.

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In those instances when gneiss is developed from granite, the gneiss is
recrystallized granite. The process of recrystallization makes the gneiss a unique
stone which is different from granite. Igneous rocks (like granite) and metamorphic
rocks (like gneiss) are always regarded as geologically distinct.

The composition of gneiss is sometimes similar to the composition of granite (i.e.,
when granite metamorphoses into gneiss), although the alignment of the mica in these two
stones is different. Like granite, gneiss generally contains abundant feldspars and quartz.
However, even when gneiss has a similar chemical composition to granite, these two
stones are geologically distinct. Geological differences between stones are not based
solely on differences in chemical composition; the physical differences between
two stones can also indicate that they are geologically distinct. When granite
metamorphoses to form gneiss, a new geological entity has been created; this new rock is
physically very different from granite although it has a similar chemical composition. Since
the physical forms of granite and gneiss are clearly different, geologists regard
these items as different stones.

LABORATORY ANALYSIS

Since basalt, gabbro, diorite, diabase, syenite, gneiss and other stones are
often invoiced and entered incorrectly as granite, we frequently send samples of
products entered in subheading 6802.93 to the U.S. Customs laboratory for
analysis. When the laboratory determines that a specific stone was entered
incorrectly as granite in subheading 6802.93.00, HTS, the Import Specialist will
issue a rate advance notice advising the importer that the merchandise will be
classified as other stone in subheading 6802.99.00, HTS.

CHAPTER 25

The issues discussed above have been treated within the context of Chapter 68 of
the HTS. Generally Chapter 25 of the HTS covers crude stone and minerals, as well
as stone and minerals worked in very simple physical ways (e.g., crushed, ground,
powdered, washed, etc.). See Note 1 to Chapter 25. Stone worked beyond the point
allowable in Chapter 25 is classifiable in Chapter 68. Merchandise classifiable in Chapter
68 is often entered incorrectly in Chapter 25. Importations of stone classifiable in Chapter
68 are more common than importations of Chapter 25 stone.

The balance of this paper discusses Chapter 25 of the HTS and the distinctions in
classification which are based on the degree to which a stone has been worked. We
explain the distinction between Chapter 25 and Chapter 68, distinctions between various
provisions within Chapter 25 as well as distinctions between various provisions within
Chapter 68.

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SUBHEADING 2516.11.00

Crude or roughly trimmed granite is classifiable in subheading 2516.11.00,
HTS. Granite which has been "merely cut by sawing or otherwise into blocks or slabs of a
rectangular shape" is classifiable in subheading 2516.12.00.

The Explanatory Notes to heading 2516 indicate that “the stones of this heading
may be shaped and processed in the same ways as the stones of heading 25.15.” Thus,
the definitions of the terms referred to in subheadings 2516.11 and 2516.12 (“crude or
roughly trimmed,” “merely cut,” etc.) may be found in the Explanatory Notes on
subheadings 2515.11 and 2515.12. (Headings 2515 and 2516 deal with similar
distinctions regarding the degree to which a stone has been worked.)

Based on the Explanatory Notes, "crude and roughly trimmed" granite covered by
subheading 2516.11 is defined in the following manner. Crude stone includes "blocks or
slabs which have been merely split along the natural cleavage planes of the stone." The
surfaces of these blocks or slabs "are often uneven or undulating and frequently bear the
marks of the tools used to separate them (crowbars, wedges, picks, etc.)."

Crude granite in subheading 2516.11 also includes "unshaped stone (quarrystone,
rubble) obtained by breaking out rocks from the quarry face (using picks, explosives, etc.)."
These products have "uneven, broken surfaces and irregular edges" and "often bear the
marks of quarrying (blast holes, wedge marks, etc.)."

Subheading 2516.11 also covers "waste of irregular shape arising from the actual
extraction of the stone" within the quarry or from "subsequent working." (This includes
quarry stones, waste from sawing, etc.") Subheading 2516.11 is applicable assuming
these pieces of stone are large enough to be used for cutting or construction. On the other
hand, granite granules, chippings and powder would be classifiable in heading 2517.

"Roughly trimmed" granite covered by subheading 2516.11 is "stone which has
been very crudely worked after quarrying to form blocks or slabs, still having some rough,
uneven surfaces. This working involves removing superfluous protuberances by means of
hammer or chisel-type tools."

SUBHEADING 2516.12.00

Subheading 2516.12.00 covers granite "merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular (including square) shape." The Explanatory
Notes indicate that the blocks and slabs covered by subheading 2516.12 "must bear
discernible traces of the sawing (by wire strand or other saws) on their surfaces. If care
was taken with the sawing, these traces may be very slight. In such cases, it is useful to
apply a sheet of thin paper to the stone and rub it gently and evenly with a pencil held as
flat as possible. This often reveals saw marks even on carefully sawn or very granular
surfaces."

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The Explanatory Notes indicate that subheading 2516.12 may also cover
rectangular blocks and slabs of granite "obtained otherwise than by sawing, e.g., by
working with a hammer or chisel." However, one must remember that the type of
sawing, cutting or working permitted for products classifiable in subheading
2516.12 is limited to the simple cutting or sawing associated with quarry stone (i.e.,
simple cutting from the quarry block). Any cutting which goes beyond simple
cutting from the quarry block requires classification in Chapter 68.

GEOLOGICAL DEFINITIONS IN CHAPTER 25:

Subheading 2516.11.00 (granite - crude and roughly trimmed) and Subheading
2516.12.00 (granite - blocks/slabs) vs. Subheading 2516.90.00 (other stone -
including basalt, gabbro, diorite, diabase, syenite, gneiss, etc.)

Crude or roughly trimmed basalt, gabbro, diorite, diabase, syenite and gneiss
are classifiable as other monumental or building stone in subheading 2516.90.00.
These stones may not be classified as crude or roughly trimmed granite in subheading
2516.11.00, since they are geologically distinct from granite.

When basalt, gabbro, diorite, diabase, syenite or gneiss is merely cut by
sawing or otherwise into blocks or slabs of a rectangular shape, the merchandise is
classifiable in subheading 2516.90.00. Since these stones are geologically distinct from
granite, subheading 2516.12.00 is not applicable.

Since products are often entered incorrectly as granite, we frequently send samples
of merchandise entered in subheadings 2516.11.00 and 2516.12.00 to our laboratory for
analysis. When laboratory analysis reveals that a particular stone has been entered
incorrectly as granite, the Import Specialist will issue a rate advance notice advising the
importer of the correct classification.

CHAPTER 25 vs. CHAPTER 68

Generally, the permissible methods of working stone and minerals within Chapter
25 are listed in Note 1 to Chapter 25. According to this note, Chapter 25 only covers crude
products or items which have been washed, crushed, ground, powdered, levigated, sifted,
screened, concentrated by flotation, magnetic separation or other mechanical or physical
processes (except crystallization). Note 1 indicates that Chapter 25 does not cover items
which have been roasted, calcined, obtained by mixing or subjected to processing beyond
that mentioned in each heading.

Please note that there are exceptions to the general rules indicated in Note 1 to
Chapter 25. In some instances, the context of a particular Chapter 25 heading indicates
that merchandise may be worked beyond the scope permitted in Note 1. (The heading
may refer to merchandise which by its very nature must have been subjected to a
particular process not provided for in Note 1, or the heading may refer directly to specific
processes or conditions which go beyond the scope of Note 1.) Secondly, a limited

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number of specific items listed in Note 4 to Chapter 25 may be classified in heading 2530
although worked beyond the scope permitted in Note 1. These exceptions are not
relevant to our discussion of monumental and building stone in this paper.

Regarding the classification of monumental and building stone, any cutting which
goes beyond simple cutting from the quarry block requires classification in Chapter 68.
Thus, precision cutting, edge working or any cutting or working other than the
simplest cutting associated with the quarry would preclude classification in Chapter
25.

The following operations dictate classification in Chapter 68:

1) Honing and other operations designed to create a smooth or flat surface

2) The same operations applied to the edges of a stone

3) Polishing applied to either the face or edges of the stone

4) Bossing, dressing, grinding, chamfering, molding, carving, etc.

All working which goes beyond the simplest cutting associated with the
quarry shifts the classification of stone from Chapter 25 to Chapter 68. Stone is
classifiable in Chapter 25 when it is merely shaped "by splitting, rough cutting or squaring,
or squaring by sawing." However, any stone worked beyond this point is classifiable in
Chapter 68. See Explanatory Notes to Chapter 68.

According to the Explanatory Notes, heading 2516 only covers stone "in the mass
or roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square shape). . . Blocks, etc., which have been further worked, i.e.,
bossed, dressed with the pick, bushing hammer or chisel, etc., sand-dressed, ground,
polished, chamfered, etc., are classified in heading 68.02. The same classification applies
to blanks of articles."

HEADING 6802

Heading 6802 provides for worked monumental and building stone and articles
thereof. The Explanatory Notes to heading 6802 indicate that natural monumental or
building stone "worked beyond the stage of the normal quarry products of Chapter 25" is
classifiable in heading 6802. "The heading therefore covers stone which has been
further
processed than mere shaping into blocks, sheets or slabs by splitting, roughly cutting or
squaring, or squaring by sawing (square or rectangular faces).”

The Explanatory Notes indicate that heading 6802 covers stone "in the forms
produced by the stone-mason, sculptor, etc." These forms include "roughly sawn
blanks" and "non-rectangular sheets (one or more faces triangular, hexagonal,
trapezoidal, circular, etc.)." In addition, these forms include "stone of any shape

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(including blocks, slabs or sheets), whether or not in the form of finished articles,
which has been bossed i.e., stone which has been given a rock faced finish by
smoothing along the edges while leaving rough protuberant faces), dressed with the
pick, bushing hammer, or chisel, etc., furrowed with the drag-comb, etc., planed,
sand dressed, ground, polished, chamfered, moulded, turned, ornamented, carved,
etc."

In addition to worked monumental and building stone, heading 6802 covers
articles of monumental and building stone (except for articles of precious or
semiprecious stone classifiable in Chapter 71).

Subheading 6802.23.00 vs. Subheading 6802.93.00

Within heading 6802, there is a distinction between subheadings which begin with
the numbers 6802.2 and subheadings which begin with the numbers 6802.9. The 6802.2
subheadings cover "monumental or building stone, and articles thereof, simply cut
or sawn, with a flat or even surface." Monumental or building stone worked beyond
this point is covered by the 6802.9 subheadings.

Subheading 6802.23.00 provides for granite "simply cut or sawn, with a flat or
even surface." Subheading 2516.12.00 covers granite "merely cut, by sawing or
otherwise, into blocks of a rectangular (including square) shape." What is the
distinction between the cutting or sawing referred to in Chapter 25 and the cutting
or sawing referred to in Chapter 68? As explained above, the cutting or sawing
referred to in Chapter 25 is the type of simple cutting associated with quarry stone.

Stone classifiable in heading 2516 may be obtained by blasting from a large quarry
block or by cutting from the block. This stone may have surfaces which are obviously
irregular. Even when obtained by cutting from the quarry block, stone of heading 2516 will
not have perfectly smooth surfaces. Merchandise classifiable in subheading 2516.12
"must bear discernible traces of the sawing" (although these traces may be slight in
some instances).
As explained above, even when these traces are slight, application of a
pencil and thin piece of paper will generally reveal the saw marks on stone classifiable in
subheading 2516.12.
On the other hand, granite classifiable in subheading 6802.23
will have "a flat or even surface” (i.e., a surface which has been smoothed). Even
when the paper and pencil are applied, no marks of cutting or sawing will be revealed
on 6802.23 stone. Subheading 6802.23.00 applies to granite cut or sawn in a manner
which goes beyond the cutting from the quarry block associated with Chapter 25
merchandise.

While subheading 6802.23.00 covers granite simply cut or sawn, with a flat or
even surface, subheading 6802.93.00 covers granite worked beyond this point.
Thus, granite which has been polished, beveled, edge worked, carved, molded,
ornamented or worked in numerous other ways is classifiable in subheading 6802.93.00.
All operations which go beyond cutting or sawing dictate classification in subheading
6802.93.00, rather than subheading 6802.23.00.

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When "simply cut or sawn, with a flat or even surface," basalt, gabbro,
diorite, diabase, syenite and gneiss are classifiable in subheading 6802.29.00 as
other stone. These stones may not be classified as granite in subheading 6802.23.00
because they are geologically different from granite. When basalt, gabbro, diorite,
diabase, syenite and gneiss are worked beyond the point of simple cutting or
sawing, they are classifiable as other stone in subheading 6802.99.00.

THE IMPORTER'S RESPONSIBILITIES

Since the enactment of the Customs Modernization Act in December 1993,
the legal burden of correctly classifying merchandise has shifted from U.S.
Customs to the importer. The importer of record is responsible for determining a
particular stone’s geological nature prior to the importation and entry of the
merchandise. When an importer or broker is aware (e.g., by receipt of a rate advance
notice) that a particular stone is geological basalt, gabbro, diorite, diabase, syenite or
gneiss (rather than granite), he or she must enter the merchandise under the appropriate
provision for other stone despite the fact that the foreign supplier may refer to product as
“granite.” Moreover, the importer shall advise the supplier that the merchandise is
actually basalt, gabbro, diorite, diabase, syenite or gneiss. The importer should
encourage the shipper to invoice the item correctly based on its geological nature
and discourage its inaccurate description as “granite.”

In addition to the importer’s responsibility regarding the geological nature of
the stone which is being imported, he or she must be aware of the exact manner in
which the stone has been worked. Prior to the importation and entry of the
merchandise, the importer must determine the precise manner in which the stone
has been worked. The importer must obtain this information from the foreign
supplier and advise the supplier to include the information on the invoice.

Furthermore, the importer must be familiar with distinctions between
merchandise classifiable in heading 6802 and merchandise classifiable in Chapter
25. An importer must determine whether the stone has been cut or sawn in a manner
which takes it beyond the scope of Chapter 25. One must also be aware of the
distinctions (based on the degree to which the stone has been worked) between
different subheadings within heading 6802 and different subheadings within
Chapter 25.

If the importer is not certain regarding the geological nature of a stone
product or regarding other matters which are pertinent to the classification of the
merchandise, he or she may request a binding ruling on the item before it is
imported. A ruling request on stone should include information on the exact manner in
which the stone has been worked as well as a sample of the item. If the product is too
large to submit, the importer should submit a portion of the stone which includes sections
of the face as well as the side (or edge) and corner. The ruling request should also

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include the brand name or style number of the stone. Based on our laboratory analysis of
the sample, we will advise the importer regarding the correct classification for the item.

Ruling requests may be sent to U.S. Customs and Border Protection, Customs
Information Exchange (C.I.E.), One Penn Plaza, 10
th
Floor, New York, NY 10119,
Attention: Binding Rulings Section.

INVOICING REQUIREMENTS

Pursuant to Section 141.86 of the Customs Regulations [19 C.F.R. 141.86(a)(3)],
the specific answers to the following questions are essential and should appear on
invoices for granite or other stones:

1) What is the geological nature of the stone? (i.e., based on geological
definitions, is it granite or is it another stone such as basalt, gabbro, diorite,
diabase, syenite or gneiss?) Invoicing stone simply as “granite” is improper
unless the item is geological granite.

2) What is the brand name and/or style number of the stone?

3) Is the product an article, crude or roughly trimmed stone, crushed or ground
stone, an unworked slab, a worked slab, etc.? [Indicate the exact form of the
imported stone.]

4) Has the stone been simply cut from the quarry block or has it been further
worked? Has it been precision cut, honed, edge worked, beveled, bossed,
dressed with a tool, furrowed, sand dressed, planed, ground, polished,
chamfered, molded, turned, ornamented, carved, etc.? [Indicate the precise
extent to which the stone has been cut or worked. All operations applied to
either the face or the edges of the stone should be described exactly.]

5) What is the area and thickness of the product?

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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide
Web, provides the trade community with current, relevant information regarding CBP
operations and items of special interest. The site posts information -- which includes
proposed regulations, news releases, publications and notices, etc. -- that can be
searched, read on-line, printed or downloaded to your personal computer. The web site
was established as a trade-friendly mechanism to assist the importing and exporting
community. The web site also links to the home pages of many other agencies whose
importing or exporting regulations that U.S. Customs and Border Protection helps to
enforce. The web site also contains a wealth of information of interest to a broader
public than the trade community. For instance, on June 20, 2001, CBP launched the
“Know Before You Go” publication and traveler awareness campaign designed to help
educate international travelers.

The web address of U.S. Customs and Border Protection is
http://www.cbp.gov

Customs Regulations

The current edition of Customs Regulations of the United States is a loose-leaf,
subscription publication available from the Superintendent of Documents, U.S.
Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A
bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all
changes to the Regulations as of April 1, 2003, is also available for sale from the same
address. All proposed and final regulations are published in the Federal Register, which
is published daily by the Office of the Federal Register, National Archives and Records
Administration, and distributed by the Superintendent of Documents. Information about
on-line access to the Federal Register may be obtained by calling (202) 512-1530
between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the
weekly Customs Bulletin described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that
contains decisions, rulings, regulatory proposals, notices and other information of
interest to the trade community. It also contains decisions issued by the U.S. Court of
International Trade, as well as customs-related decisions of the U.S. Court of Appeals
for the Federal Circuit. Each year, the Government Printing Office publishes bound
volumes of the Customs Bulletin. Subscriptions may be purchased from the
Superintendent of Documents at the address and phone number listed above.

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Importing Into the United States

This publication provides an overview of the importing process and contains general
information about import requirements. The February 2002 edition of Importing Into the
United States contains much new and revised material brought about pursuant to the
Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the
relationship between importers and U.S. Customs and Border Protection by shifting to
the importer the legal responsibility for declaring the value, classification, and rate of
duty applicable to entered merchandise.

The February 2002 edition contains a section entitled "Informed Compliance." A key
component of informed compliance is the shared responsibility between U.S. Customs
and Border Protection and the import community, wherein CBP communicates its
requirements to the importer, and the importer, in turn, uses reasonable care to assure
that CBP is provided accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border
Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is
available at the CBP web site. Importing Into the United States is also available for
sale, in single copies or bulk orders, from the Superintendent of Documents by calling
(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing
Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance
publications in the “What Every Member of the Trade Community Should Know
About:...” series. Check the Internet web site http://www.cbp.gov for current
publications.

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Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book
containing a detailed narrative description of the customs valuation system, the customs
valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended
by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of
Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,
regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few
sections of the regulations have been amended subsequent to the publication of the
book) and questions and answers concerning the valuation system. A copy may be
obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings,
Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs
Valuation Code, judicial precedent, and administrative rulings involving application of
valuation law. A copy may be purchased for a nominal charge from the Superintendent
of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-
7054. This publication is also available on the Internet web site of U.S. Customs and
Border Protection.

The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be
involved in customs issues, an importer may wish to obtain a ruling under
CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert
(such as a licensed Customs Broker, attorney or consultant) who
specializes in customs matters. Reliance solely on the general
information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection
ports of entry. Please consult your telephone directory for an office near you. The
listing will be found under U.S. Government, Department of Homeland Security.

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“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional
Fairness Boards were established to receive comments from small businesses about
Federal agency enforcement activities and rate each agency’s responsiveness to small
business. If you wish to comment on the enforcement actions of U.S. Customs and
Border Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA

Visit our Internet web site: http://www.cbp.gov

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