U.S. Customs Classification of Building Stone
Subheadings 2515.11 and 2516.11
Crude or roughly trimmed marble and granite are classified in subheadings 2515.11.00 and 2516.11.00, respectively. Marble and granite that have been “merely cut by sawing or otherwise into blocks or slabs of a rectangular shape” are classified in subheadings 2515.12.10 and 2516.12.00, respectively.
Crude stone of subheadings 2515.11 and 2516.11 includes blocks or slabs simply split along the stone’s natural cleavage planes; these rocks often have uneven surfaces that carry the marks of the tools used to separate them. Crude stone also includes rubble or quarry stone (unshaped rock) broken out from the quarry face using explosives, picks, etc. These items have irregular edges and uneven, broken surfaces, and frequently bear the marks of quarrying.
Waste of irregular shape (e.g., quarry stones, waste from sawing, etc.) derived from the extraction of the stone within the quarry or from subsequent working is also covered by subheadings 2515.11 and 2516.11. These provisions apply when the pieces of rock are large enough to be used for cutting or construction. However, stone granules, chippings and powder are covered by heading 2517.
“Roughly trimmed” stones covered by subheadings 2515.11 and 2516.11 are very crudely worked after quarrying to form blocks or slabs with some rough, uneven surfaces. This working involves removing unnecessary protuberances with hammer or chisel-type tools.
Subheadings 2515.12 and 2516.12
Subheadings 2515.12.10 and 2516.12.00 cover marble and granite respectively “merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape.” Blocks and slabs covered by these provisions carry traces of the sawing on their surfaces. When the sawing was done in a careful manner, these marks may be very slight. However, even when this is the case, if one applies a thin sheet of paper to the rock and rubs it gently and evenly with a flatly held pencil, the saw marks will probably be revealed.
Geological Definitions in Chapter 25
The principles regarding geological definitions explained in the previous article in the context of Chapter 68 also apply in Chapter 25. Thus, only genuine marble (crude or roughly trimmed, or merely cut into rectangular blocks or slabs) may be classified as marble in subheadings 2515.11 and 2515.12.10.
Limestone with an apparent specific gravity of 2.5 or more (crude, roughly trimmed, or merely cut into rectangular blocks or slabs) is classifiable as other calcareous stone with an apparent specific gravity of 2.5 or more in subheading 2515.20.00. (Limestone in these forms with an apparent specific gravity of less than 2.5 is classified in 2516.90.00 as other stone.)
Serpentine (crude, roughly trimmed, or merely cut into rectangular blocks or slabs) is classified as other stone in subheading 2516.90.00.
Only genuine granite (crude or roughly trimmed, or merely cut into rectangular blocks or slabs) may be classified as granite in subheadings 2516.11 and 2516.12.
Basalt, gabbro, diorite, diabase, syenite and gneiss (crude, roughly trimmed, or merely cut into rectangular blocks or slabs) are classified as other stone in 2516.90.00.
Chapter 25 vs. Chapter 68
While headings 2515 and 2516 cover crude or roughly trimmed monumental/building stone and monumental/building stone merely cut into rectangular (including square) blocks or slabs, stone worked beyond this point is classifiable in heading 6802. Any cutting that goes beyond simple cutting from the quarry block requires classification in Chapter 68.
Operations that dictate classification in Chapter 68 include honing and other processes designed to create a smooth or flat surface; the same operations applied to the edges of a stone; polishing applied to either the face or edges of the stone; dressing, grinding, chamfering, molding, carving, etc. All workings which goes beyond the simplest cutting associated with the quarry shifts the classification of stone from Chapter 25 to Chapter 68.
Heading 6802 covers monumental or building stone worked beyond the point allowed in Chapter 25 – i.e., stone processed beyond the stage of simple shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring. Heading 6802 covers the forms of stone created by the mason or sculptor. This heading includes roughly sawn blanks and non-rectangular sheets.
The 6802 forms also encompass any stone (including blocks, slabs or sheets) that has been polished, dressed, furrowed, planed, ground, chamfered, molded, carved, ornamented, beveled, edge worked, etc. In addition to worked monumental or building stone, heading 6802 covers articles of monumental and building stone. A significant exception to this rule involves articles of precious or semiprecious stone classifiable in Chapter 71.