Ruling of the Week: Is That Crude?

The difference between crude or roughly trimmed stone and polished stone may seem pretty obvious in the colloquial sense. But, in the world of tariff classification, it is always possible for facts to complicate matters. 

Such is the case in HQ H306644 (Feb. 3, 2020), our Ruling of the Week.

The imported merchandise was identified as Blue Pearl, India (or Jet) Black and India Red in roughly five to seven foot lengths and three to four foot widths. The importer originally classified the merchandise in Heading 2516 as crude or roughly trimmed granite. CBP's lab looked at the merchandise and determined that it was polished on two opposite faces or on one face. The importer disputed that the surfaces were polished and CBP looked again. The lab came back with a determination that the top surface is highly reflective of light and smooth to the touch. According to the lab, that is sufficient grounds to find it is polished.

As an aside, it also turns out that the stones are not granite, but that will not matter much.

The two competing headings are 2516 and 6802. The former covers monumental and building stone whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. The latter covers other monumental or building stones.

So, at the heading level, this is all about what constitutes roughly cut versus other.

There are several relevant legal notes in the HTS and corresponding Explanatory Notes, the gist of which is exactly what you would expect. Chapter 25 and Heading 2516 cover mineral products in a crude state, crushed, ground, etc. including those that are "roughly trimmed or merely cut." On the other hand, the Explanatory Notes to Heading 6802 state that the heading covers monumental or building stone that has been worked beyond the stage of normal quarry products of Chapter 25.

If you are wondering why this is even a question, the importer's point is that the smooth surfaces result from not from polishing but from wire saw cutting. 




How does that get resolved? Not on the actual facts, but on a legal presumption.

CBP's laboratory methods are presumed correct unless conclusively shown to be in error. CBP, in the course of deciding the protest on Further Review, makes the initial decision on whether the importer has proven the lab to be incorrect. That is a high burden for an importer. Here, the importer could not point to any flaws in the laboratory analysis and did not submit any independent laboratory analysis to the contrary. As a result, CBP held that the importer had failed to adequately explain the surface appearance and overcome the lab's determination. 

Customs, therefore, denied the protest and determined that the stops is classifiable in 6802.99.00 as worked monumental or building stone. This case, if the importer is correct, is well suited to being resolved in court. In fact, I hope it is and that we are treated to the spectacle of a fresh from the quarry slab of rock being wire cut in open court. That should resolve the matter pretty quickly.


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