Custom Broker exam April 2022 Q45

Comparing the headings first:
2515 Marble, travertine 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:
2516 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:
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic
cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and
powder, of natural stone (including slate):

Heading 2515 (option A) can be eliminated as this item is not marble, travertine and other calcareous stone.
Heading 2516 includes granite stone but it is not cut to size and polished. So Option B can be eliminated.

That leaves us with the following answer choices:
C. 6802.23.0000
D. 6802.93.0025
E. 6802.99.0030

A comparison of these three sub-headings reveals the following:

6802.10.00 00 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 colored 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:
6802.23.00 00 Granite

6802.93.00 Granite
Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than
simply cut or sawn:
20 With a maximum thickness of 1.5 cm
25 With a maximum thickness greater than 1.5 cm but not greater than 7.5 cm

6802.99.00 Other stone

6802.23.00 00 classifies Granite stone which is simply cut or sawn, with a flat or even surface.
6802.93.00 classifies Granite Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than simply cut or sawn which is a more complete description of the item under classification.
6802.99.00 Other stone does not include granite and can be eliminated.

6802.93.0025 classifies Granite Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than simply cut or sawn – here it is polished, with a maximum thickness greater than 1.5 cm but not greater than 7.5 cm. Since this accurately describes the item being classified, this is the correction classification.
D is correct.