Classification of Shell Sand: treat as article of stone like materials, not as mineral substance or prepared binder. The Department of Revenue endorses classification of Shell Sand (rosin coated sand) under sub heading 6807.00 as other articles of stone, plaster, cement, asbestos, mica or similar materials, because Note 2 to Chapter 25 excludes it from mineral classification and sub heading 3823 covers only prepared binders, not sand grains coated by such binders; trade is to be informed and pending assessments decided accordingly.
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Classification of Shell Sand: treat as article of stone like materials, not as mineral substance or prepared binder.
The Department of Revenue endorses classification of Shell Sand (rosin coated sand) under sub heading 6807.00 as other articles of stone, plaster, cement, asbestos, mica or similar materials, because Note 2 to Chapter 25 excludes it from mineral classification and sub heading 3823 covers only prepared binders, not sand grains coated by such binders; trade is to be informed and pending assessments decided accordingly.
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