U.S. Customs Classification of Building Stone

The 6802.2 Subheadings vs. the 6802.9 Subheadings
   Within heading 6802, there is a distinction between subheadings that begin with the numbers 6802.2 and those that 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 in any way is covered by the 6802.9 subheadings.  Thus, any one of the many processes applicable to stone which goes beyond cutting or sawing with a flat or even surface (e.g., polishing, grinding, beveling, chamfering, carving, molding, etc.) will shift the classification from the 6802.2 provisions to the 6802.9 provisions.
   While the 6802.2 subheadings provide for monumental/building stone “simply cut or sawn, with a flat or even surface,” subheadings 2515.12.10 and 2516.12 cover marble and granite respectively that is “merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 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 the quarry.
   Stone classifiable in heading 2515 or 2516 may be obtained by blasting from a large quarry block, or by cutting from the block.  This stone may have surfaces that are obviously irregular.  Even when obtained by cutting from the quarry block, stone of headings 2515 and 2516 will not have perfectly smooth surfaces. 
   Merchandise classifiable in subheadings 2515.12 and 2516.12 will carry discernible traces of the cutting or sawing, although in some cases these traces – as noted previously – may be slight.   On the other hand, stone classifiable in the 6802.2 provisions will have a “flat or even surface” (i.e., a surface which has been smoothed) that will not carry any traces of the cutting or sawing. (Even when the paper and pencil are applied, no marks of cutting or sawing will be revealed on 6802.2 stone.) 
   The 6802.2 provisions apply to stone cut or sawn in a manner which goes beyond the cutting from the quarry block associated with Chapter 25 merchandise.
   Marble “simply cut or sawn with a flat or even surface” is covered by subheading 6802.21, while subheading 6802.91 provides for marble worked beyond this point (i.e., polished, beveled, ground, carved, molded, ornamented or worked in any one of numerous other ways).  Any operation that goes beyond “simply cutting or sawing, with a flat or even surface” dictates classification in the 6802.9 subheadings. 
   Limestone “simply cut or sawn, with a flat or even surface” is classifiable as other calcareous stone in subheading 6802.22. Limestone worked beyond the point of simple cutting or sawing is classified as other calcareous stone in 6802.92. 
   Serpentine “simply cut or sawn, with a flat or even surface” is classifiable as other stone in subheading 6802.29.  Serpentine building stone (slabs or tiles) worked beyond the point of simple cutting or sawing is classified as other stone in subheading 6802.99, while serpentine articles are classified as articles of semiprecious stone in 7116.20. 
   Granite “simply cut or sawn, with a flat or even surface” is covered by subheading 6802.23, while subheading 6802.93 provides for granite worked beyond the point of simple cutting or sawing. 
   When “simply cut or sawn, with a flat or even surface,” basalt, gabbro, diorite, diabase, syenite and gneiss are classifiable as other stone in subheading 6802.29; when these stones are worked beyond the point of simple cutting or sawing, they are classified as other stone in 6802.99.
 
Marble Slabs (Subheading 6802.91.05) vs. Other Marble (Subheading 6802.91.15)
   Marble classifiable in subheading 6802.91 is subdivided into two categories:  marble slabs classified in subheading 6802.91.05 and other marble classified in subheading 6802.91.15.  According to Additional U.S. Note 1 to Chapter 68, marble “slabs” are “flat stone pieces, not over 5.1 centimeters in thickness having a facial area of 25.8 square centimeters or more, the edges of which have not been beveled, rounded or otherwise processed except such processing as may be needed to facilitate installation as tiling or veneering in building construction.”
   The distinction between subheading 6802.91.05 and subheading 6802.91.15 involves a distinction between slabs and products worked beyond the point of being slabs.  An ordinary marble tile might be classified as a slab or as other marble depending on the degree to which it was worked.  Assuming a marble tile meets the criteria for thickness and facial area outlined in Additional U.S. Note 1, we must then determine whether or not the edge working on this tile precludes classification as a slab. 
   The note indicates that subheading 6802.91.05 (“slabs”) applies when the edges have only been beveled, rounded or otherwise processed to the extent “needed to facilitate installation as tiling.”  What is the extent of beveling or other processing necessary to facilitate installation as tiling?
   Customs Headquarters has ruled on this issue and set a standard of three thirty- seconds of an inch (3/32”) to distinguish between marble slabs and marble products worked beyond the point of being slabs.  (Note rulings 951047, 09-17-92; 952678, 12-30-92.)  A genuine marble tile (which meets the criteria for thickness and area indicated in U.S. Note 1 to Chapter 68) may be classified as a marble slab in subheading 6802.91.05 when it is beveled or otherwise edge worked only three thirty-seconds of an inch or less.  If the bevel or other cut on the edges, sides or corners of the tile is wider or deeper than three thirty-seconds of an inch, subheading 6802.91.05 would not be applicable and the item would be classified in subheading 6802.91.15. 
   (A recent Headquarters ruling indicates that unassembled fireplace surrounds of genuine marble are classifiable as marble slabs in subheading 6802.91.05 assuming the individual pieces meet the definition of slabs explained above.  Note ruling 963321, 04-26-00.)
 Editor's note: Since original publication of this article, rulings
on marble and granite, as well as court decisions, may change some of
the above information. For any updated information , please contact the
U.S. Customs and Border Protection office.