CBP Issues New ICP on Agglomerated Stone
U.S. Customs and Border Protection (CBP) has issued a new informed compliance publication (ICP) entitled, What Every Member of the Trade Community Should Know About: Agglomerated Stone.
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The purpose of this publication is to provide guidance on the Harmonized Tariff Schedule (HTS) classification of articles of artificial stone - more commonly referred to as agglomerated stone (provided for in HTS heading 6810).
The contents of the new ICP are "highlighted" below:
Agglomerated stone defined. Agglomerated stone consists of natural stone uniformly bound or agglomerated with a binding material. The binding material in an agglomerated stone product can be plastics, cement, lime, etc. The stone can be in the form of pieces, chunks, pebbles, powder, etc.
An article is regarded as "agglomerated" when both components - binder and stone - run together throughout the body of the article. If one cuts into a product that is truly agglomerated stone at any point in the body of the article, one would consistently find both components blended together. On the other hand, if one section of a product consists of plastics while another distinct section consists of stone, this item would not be regarded as agglomerated stone.
If an article consists of different types of natural stone attached to each other with binding material and forming a pattern, this conglomerated stone item could not be regarded as agglomerated stone, because the stone and the binding material are not blended together throughout the body of the article.
Agglomerated stone products should not be confused with other stones. The agglomerated stone products classifiable in HTS heading 6810 should not be confused with the worked natural (i.e., unagglomerated) monumental/building stone classifiable in HTS heading 6802. In addition, the agglomerated stone articles should not be confused with the articles of worked vegetable or mineral carving material classifiable in HTS heading 9602.
Stone material in agglomerated stone must be natural stone. The provision for artificial stone products in HTS heading 6810 covers articles of agglomerated stone, not simply articles of any agglomerated material.
A product consisting of agglomerated material can be classified as artificial stone in HTS heading 6810 only if its material is natural stone. If the agglomerated material is a synthetic chemical or a mineral other than stone, HTS heading 6810 would not apply.
Derivation of purported stone material must be verified. Since the agglomerated material in products classifiable as artificial stone in HTS heading 6810 must be natural stone, verification of the precise derivation of this material becomes crucial. Information from the producer on the exact nature of the material is necessary.
Percentage of stone vs. percentage of binding material. There is no requirement that the natural stone constitute a greater percentage by weight within the product than the percentage of binding material.
When CBP classifies an agglomerated stone product, it is not seeking to find which component (plastics or stone) is more substantial and imparts the essential character to the item. The classification of agglomerated stone is usually determined based on General Rule of Interpretation (GRI) 1, not GRI 3.
If the stone and plastics components are uniformly agglomerated throughout the body of the article, the product will generally be regarded as agglomerated stone. This will usually be the case whether the plastic component or the stone component comprises a greater portion of the product's weight. Nevertheless, if there is very little stone in a product that contains both plastics and stone, there is the possibility that the merchandise is not agglomerated stone but plastics containing filler.
Confusing terminology, laboratory analysis, etc. This ICP also contains information on terminology which might otherwise seem confusing, laboratory analysis, HTS subheadings covering different types of agglomerated stone articles (photographs of certain articles included), etc.
CBP states that 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 CFR 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 ICP may not be considered reasonable care.
ICP on agglomerated stone (issued March 2007) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/icp88.ctt/icp88.pdf