Memorandum D10-17-38

Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs

PDF (82 Kb) [help with PDF files]

In Brief

Minor changes were made to the French version of this memorandum to align it with the English version. No changes were required to the English version except to update the “References” page to reflect changes to the CBSA structure.

Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs

This memorandum outlines and explains the tariff classification of marble and granite blocks or slabs of tariff items 2515.12.00, 2516.12.10, 2516.12.90, 6802.21.00, 6802.23.00, 6802.91.00 and 6802.93.00. It reflects changes to CBSA policy made as a result of a decision of the CITT.

Legislation

Customs Tariff

25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

-Marble and travertine:

2515.12.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

-Granite:

2516.12 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).

-Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:

6802.21.00 - - Marble, travertine and alabaster

6802.23.00 - - Granite

-Other:

6802.91.00 - - Marble, travertine and alabaster

6802.93.00 - - Granite

Guidelines and General Information

Administrative Policy

References