The Importer Said 'Other Stone.' CBP Lab Said Granite.

When OHM International needed to import large-format stone slabs from Brazil, they did the right thing: they requested a binding ruling from CBP before filing any entries. They even submitted a physical sample. They suggested a classification.

CBP's laboratory disagreed.

Ruling N355043, issued May 12, 2026, is a textbook example of why "other" is not a safe fallback heading when the material you're importing has a specific provision in the HTSUS — and why lab analysis is the arbiter, not the importer's product description.

What OHM International Was Importing

The merchandise is referred to as "Branco Dunas" stone — an off-white stone with streaks and flecks of dark gray. The slabs measure between 115 to 122 inches in length and 65 to 75 inches in width, at either 0.75 or 1.5 inches thick. The sides have been simply cut or sawn; the top surface has been polished.

After importation, the stone would be cut to size for kitchen countertops, bathroom surfaces, and surfaces for office furniture. This is the standard format for large-format stone slabs imported by fabricators and distributors serving the architectural and construction market.

The importer suggested classification under 6802.99 — the "other" heading for worked monumental or building stone. That heading captures stones that don't fit more specific descriptions: not marble, not travertine, not granite, not limestone. It's the catch-all.

What CBP's Laboratory Found

CBP forwarded the physical sample to the Customs and Border Protection Laboratory for analysis. The lab's determination was unambiguous:

"Laboratory analysis has determined that Branco Dunas is an igneous stone comprised predominantly of quartz and alkali feldspars, and meets the geological definition of granite."

This is the controlling fact in the ruling. Granite has its own heading in Chapter 68: 6802.93. The HTSUS specificity rule requires classification in the heading that most specifically describes the merchandise. When CBP's laboratory confirms a stone is geologically granite, classification in 6802.99 ("other") is precluded.

The ruling states this directly: "It is therefore more specifically provided for elsewhere. Classification in 6802.99, HTSUS is precluded."

The ruling reference: N355043, issued May 12, 2026. CLA-2-68:OT:RR:NC:N1:128. National Import Specialist: Nicole Sullivan, CBP National Commodity Specialist Division, New York.

Why 6802.99 Felt Like the Logical Choice

The importer's instinct here is understandable. "Branco Dunas" is a trade name, not a geological designation. A stone distributor may know their product as an off-white slab from Brazil without having commissioned a mineralogical analysis. When the product description doesn't clearly say "granite," a customs broker might reasonably look at 6802.99 — other monumental or building stone — as the appropriate catch-all for an unverified stone type.

This is exactly the scenario where a binding ruling request is valuable. Submitting a physical sample and requesting lab analysis gives CBP the ability to make the geological determination that an importer may not have the equipment or expertise to make. The ruling resolves the ambiguity before the first entry is filed.

In this case, lab analysis took approximately seven months — the ruling request was dated October 20, 2025, and N355043 was issued May 12, 2026. That's a significant lead-time commitment. For a product destined to be imported regularly at high volumes, it's worth it.

The Heading That Applies: 6802.93.0010

The confirmed classification is 6802.93.0010, which covers:

"Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other: Granite: Articles for monumental or building purposes of subheading 6802.23.00, not cut to size, with only one face surface-worked more than simply cut or sawn."

This description matches the Branco Dunas slabs on two points. First, "not cut to size" — the slabs arrive as large-format raw stock and are cut to final application dimensions after importation, so at the time of entry they have not yet been cut to size. Second, "with only one face surface-worked more than simply cut or sawn" — the top surface is polished, while the sides have been only simply cut or sawn. Only one face has received additional surface work. The 10-digit statistical suffix captures the full product description.

The general rate of duty under 6802.93.0010 is 3.7% ad valorem. The ruling does not state the duty rate for 6802.99. Verify the current rate for both headings at hts.usitc.gov, as rates are subject to change and the applicable 10-digit suffix matters.

What the ruling confirms is that the classification is correct and the applicable rate is 3.7%. Whether the importer's suggested 6802.99 heading would have carried a higher or lower rate is a separate question — one that requires a current HTSUS lookup, not this ruling.

The Specificity Rule in Practice

The result here illustrates one of the fundamental classification principles in customs law. The HTSUS specificity rule requires that when a product is specifically described in one heading, it cannot be classified in a catch-all "other" heading.

Granite is granite. The HTSUS carved out a specific heading for it. When lab analysis confirms the stone meets the geological definition of granite, classification in a catch-all "other" heading is not a judgment call — it's foreclosed.

This principle extends well beyond stone. Any time an importer's product could fall under a catch-all "other" heading but might also meet the definition of a more specifically described material or article, lab analysis or technical documentation may be necessary to resolve the question definitively. Choosing "other" without confirming the material's composition is a classification risk.

The Chapter 99 Caveat

Like all current CBP rulings, N355043 includes the standard disclaimer on additional duties:

"This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges... This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS."

The 3.7% rate stated in this ruling is the general rate of duty under 6802.93.0010. Section 301 tariffs are China-specific and do not apply to Brazilian-origin goods. However, the ruling explicitly does not resolve what other Chapter 99 provisions may apply — anti-dumping duties, countervailing duties, or other trade remedy measures in effect at time of entry are all outside the scope of a classification ruling.

Importers should confirm the full duty picture, including any Chapter 99 provisions that may apply to Brazilian-origin building stone, at the time of entry.

What to Do If You Import Natural Stone

The classification of natural stone depends on geology, not trade names. "Branco Dunas," "Calacatta," "Nero Marquina" — these are marketing designations. CBP classifies based on what the stone actually is mineralogically.

For importers and customs brokers working with stone:

• Chapter 68 distinguishes by material type: marble and travertine (6802.91), calcareous stone (6802.92), granite (6802.93), other stone (6802.99). The duty rates differ across these headings.
• Lab analysis is CBP's method for ambiguous stones. If the stone's geological identity isn't documented, a binding ruling request with a physical sample triggers lab analysis — which is exactly how N355043 was resolved.
• "Other" is not safe when the material has its own heading. If there's any plausible argument that a stone could be granite, marble, or another specifically-named material, assuming "other" carries classification risk.

How Declaro Reads This

Declaro's classification engine is trained on 220,000+ CBP CROSS rulings, including the Chapter 68 stone corpus. For natural stone products, the engine identifies which material classification CBP has applied to similar descriptions — polished granite slabs, cut building stone, dimensional marble — and flags when a submitted description could be claimed under multiple headings.

When the material identity is unresolved, Declaro surfaces the ruling precedents rather than returning a single confident answer. A ruling like N355043 is indexed precisely because it shows CBP applying the specificity rule to override an importer's "other" suggestion — and that pattern is directly relevant to future stone classification questions.

Verify the Ruling Directly

Ruling N355043 is publicly available in CBP's CROSS database:

• CBP CROSS — search ruling N355043: rulings.cbp.gov
• Current HTS duty rates for Chapter 68 stone headings: hts.usitc.gov → Chapter 68
• Binding ruling request procedure (19 CFR Part 177): CBP Rulings Program

The ruling is two pages. The key sentence is one line long: "Laboratory analysis has determined that Branco Dunas is an igneous stone comprised predominantly of quartz and alkali feldspars, and meets the geological definition of granite." Everything else follows from that.

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