U.S. Customs Classification of Building Stone

November 5, 2002

Heading 6802 (Worked Natural Stone) vs. Heading 6810 (Artificial Stone)
   Worked monumental/building stone is classifiable in heading 6802, assuming the stone is natural. However, artificial stone is classifiable in heading 6810.
   Artificial stone is formed when pieces of natural stone, or crushed or powdered natural stone, is agglomerated with plastic resins, cement or other binders. In artificial (agglomerated) stone, the binding material and the natural stone are uniformly agglomerated throughout the body of the article.
   The classification of floor and wall tiles of agglomerated stone is dependent on the precise type of binding material used in the products. Subheading 6810.19.12 provides for floor and wall tiles of stone agglomerated with binders other than cement (e.g., plastic resins). Floor and wall tiles of stone agglomerated with cement are classifiable in subheading 6810.19.14.

The Importer’s Responsibilities and Invoicing Requirements
   Since the enactment of the Customs Modernization Act in December 1993, the burden of correctly classifying merchandise has shifted from the U.S. Customs Service 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. In addition, he or she must determine the precise manner in which the stone has been worked.
   Invoices for imported stones should indicate brand names or style numbers for the products, the geological nature of the merchandise (limestone, marble, serpentine, granite, basalt, gabbro, syenite, etc.), the exact form of the imported stone (article, crude or roughly trimmed stone, crushed or ground stone, unworked slab, worked slab, etc.), as well as the area and thickness of the product.
   The invoice should also indicate whether the stone has simply been cut from the quarry or further worked. Has it been precision cut, honed, edge-worked, beveled, dressed, ground, polished, chamfered, carved, molded, ornamented, etc.?   The precise extent to which the stone has been cut or worked including all operations applied to either the face or the edges of the stone should be described on the invoice.
   Importers should determine the classification of the merchandise before it is imported into the United States. An importer who has any doubts regarding the correct classification may request a binding ruling prior to importation.

For More Information

The HTS may be purchased from the Online Bookstore of the U.S. Government Printing Office; the text of the HTS may be found at the United States International Trade Commission.

There are four U.S. Customs informed compliance publications (ICPs) which deal with the subject of monumental and building stone: MARBLE (this ICP is currently being revised and is unavailable online) ; GRANITE; NAFTA ELIGIBILITY AND BUILDING STONE; and NAFTA COUNTRY OF ORIGIN RULES AND BUILDING STONE.