THE CLASSIFICATION OF CORIAN IS HEADING 68.11 , PROVIDED , HOWEVER , THAT THAT PRODUCT MAY BE REGARDED , AS DU PONT AND DEWFIELD MAINTAIN , AS ' ' ARTIFICIAL STONE ' ' .
8 THERE IS NO UNIVERSALLY ACCEPTED INTERPRETATION OF THAT CONCEPT IN EITHER TRADE OR SCIENTIFIC CIRCLES , ALTHOUGH THE PREVAILING VIEW IS THAT ' ' ARTIFICIAL STONE CONTAINS NATURAL STONE ' ' .
THAT APPROACH WAS ADOPTED IN THE EXPLANATORY NOTES OF THE CUSTOMS COOPERATION COUNCIL , TO WHICH REFERENCE MAY BE MADE IN ORDER TO INTERPRET HEADINGS IN THE COMMON CUSTOMS TARIFF . ACCORDING TO THOSE NOTES , ' ' ARTIFICIAL STONE IS AN IMITATION OF NATURAL STONE USUALLY OBTAINED BY AGGLOMERATING PIECES OF NATURAL STONE , CRUSHED OR POWDERED NATURAL STONE ( LIMESTONE , MARBLE , GRANITE , PORPHYRY , SERPENTINE , ETC .) WITH LIME OR CEMENT OR OTHER BINDERS ( E.G ., ARTIFICIAL PLASTIC MATERIAL ) ' ' .
9 IT WAS SUBMITTED BY DU PONT AND DEWFIELD THAT THE WORD ' ' USUALLY ' ' ( ' ' EN PARTICULIER ' ' IN THE FRENCH VERSION ), WHICH WAS USED IN THE NOTES , IMPLIES THAT THERE MAY BE EXCEPTIONS AND THUS ALLOWS EVEN PRODUCTS WHICH DO NOT CONTAIN NATURAL STONE TO BE REGARDED AS ' ' ARTIFICIAL STONE ' ' . THAT ARGUMENT CANNOT BE ACCEPTED , HOWEVER , FOR THE POSITION OF THE WORD ' ' USUALLY ' ' , WHICH PRECEDES THE WORDS ' ' BY AGGLOMERATING ' ' AND NOT THE WORDS ' ' POWDERED NATURAL STONE ' ' , INDICATES IN FACT THAN AN EXCEPTION MIGHT BE MADE AT MOST TO ALLOW FOR THE POSSIBILITY OF USING A MANUFACTURING PROCESS OTHER THAN THE AGGLOMERATION OF BINDERS WITH POWDERED NATURAL STONE , BUT NOT FOR THE CASE WHERE NO NATURAL STONE IS USED .
10 IT FOLLOWS THAT THE ONLY HEADINGS OF THE COMMON CUSTOMS TARIFF WHICH MAY BE CONSIDERED FOR THE CLASSIFICATION OF CORIAN ARE SUBHEADINGS 39.02 C XII AND 39.07 B V ( D ).
11 THE RESULT WOULD IN ANY CASE BE THE SAME , EVEN IF IT WERE ACCEPTED , FOR THE SAKE OF ARGUMENT , THAT CORIAN MAY ALSO BE CLASSIFIED , PRIMA FACIE , UNDER HEADING 68.11 OF THE COMMON CUSTOMS TARIFF .
12 IF THAT WERE SO RULE 3 OF THE GENERAL RULES WOULD APPLY , PARAGRAPH ( A ) OF WHICH STATES THAT ' ' THE HEADING WHICH PROVIDES THE MOST SPECIFIC DESCRIPTION SHALL BE PREFERRED TO HEADINGS PROVIDING A MORE GENERAL DESCRIPTION ' ' . BUT HEADING 68.11 , WHICH , ACCORDING TO DU PONT AND DEWFIELD , INCLUDES ' ' ANY MATERIAL WITH THE CHARACTERISTICS OF AN IMITATION OF NATURAL STONE ' ' , IS PLAINLY FAR MORE GENERAL IN SCOPE , IF THUS CONSTRUED , THAN SUBHEADINGS 39.02 C XII AND 39.07 B V ( D ).
13 THE REPLY TO BE GIVEN TO THE NATIONAL COURT MUST THEREFORE BE THAT THE PROVISIONS OF THE COMMON