HEADING 68.02 - WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF OTHER THAN GOODS OF HEADING No. 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).
766 COMMODITIES
6802.10 - Tiles cubes and similar articles whether or not rectangular (including square) the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules chippings and powder
- Other monumental or building stone and articles thereof simply cut or sawn with a flat or even surface :
6802.21 - - Marble travertine and alabaster
6802.22 - - Other calcareous stone
6802.23 - - Granite
6802.29 - - Other stone
- Other :
6802.91 - - Marble travertine and alabaster
6802.92 - - Other calcareous stone
6802.93 - - Granite
6802.99 - - Other stone
This heading covers natural monumental or building stone (except slate) which has been worked beyond the stage of the normal quarry products of Chapter 25. There are however certain exceptions where goods are covered more specifically by other headings of the Nomenclature and examples of these are given at the end of this Explanatory Note and in the General Note to the Chapter.
The heading therefore covers stone which has been further processed than mere shaping into blocks sheets or slabs by splitting roughly cutting or squaring or squaring by sawing (square or rectangular faces).
The heading thus covers stone in the forms produced by the stone-mason sculptor etc. viz. :
(A) Roughly sawn blanks; also non-rectangular sheets (one or more faces triangular hexagonal trapezoidal circular etc.).
(B) Stone of any shape (including blocks slabs or sheets) whether or not in the form of finished articles which has been bossed (i.e. stone which has been given a " rock faced " finish by smoothing along the edges while leaving rough protuberant faces) dressed with the pick bushing hammer or chisel etc. furrowed with the drag-comb etc. planed sand dressed ground polished chamfered moulded turned ornamented carved etc.
The heading therefore includes not only constructional stone (including facing slabs) worked as above but also articles such as steps cornices pediments balustrades corbels and supports; door or window frames and lintels; thresholds; mantelpieces; window sills; doorsteps; tombstones; boundary stones and milestones bollards; panoramic indicators (enamelled or not); guard posts and fenders; sinks troughs fountain basins; balls for crushing mills; flower pots; columns bases and capitals for columns; statues statuettes pedestals; high or low reliefs; crosses; figures of animals; bowls vases cups; cachou boxes; writing-sets; ashtrays; paper weights; artificial fruit and foliage etc. Ornamental goods of stone combined with other materials may be classified as jewellery or imitation jewellery or as goldsmiths' or silversmiths' wares (see the Explanatory Note to CHAPTER 71); other ornamental goods essentially of stone are in general classified in this heading.
Stone slabs forming the tops of articles of furniture (sideboards washstands tables etc.) are classified in CHAPTER 94 if presented with the pieces of furniture (whether or not assembled) and clearly intended as parts thereof but such furniture tops presented separately remain in this heading.
Articles of worked monumental or building stone are usually obtained from the stones of heading 25.15 or 25.16 but may also be obtained from any other natural stone except slate (e.g. quartzite dolomite flint steatite). Steatite for example is used for industrial structural work where resistance to heat or chemical corrosion is required (e.g. in recuperative furnaces). It is also used in paper pulping and chemical plant.
The heading also covers small prepared mosaic cubes and the like of marble etc. for various floor or wall coverings etc. whether or not backed with paper or other materials. It further includes artificially coloured granules chippings and powder of marble or of other natural stones (including slate) (e.g. for shop window displays) but untreated pebbles granules chippings and coloured natural sands fall in CHAPTER 25.
Articles such as slabs tiles etc. obtained by agglomerating pieces of natural stone with cement or other binders (e.g. plastics) and statuettes pillars cups etc. made of moulded and agglomerated stone powder or granules are classified as artificial stone articles in heading 68.10.
The heading also excludes :
(a)Worked slate and articles of slate other than mosaic cubes and the like (headings 68.03 96.09 and 96.10).
(b)Articles of fused basalt (heading 68.15).
(c)Articles of fired steatite (CHAPTER 69 or CHAPTER 85).
(d)Imitation jewellery (heading 71.17).
(e)Articles of CHAPTER 91 (e.g. clocks and clock cases and parts thereof).
(f)Lamps lighting fittings and parts thereof (heading 94.05).
(g)Stone buttons (heading 96.06) and chalks of heading 95.04 or 96.09.
(h)Original sculptures and statuary (heading 97.03).