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The red landscaping rock sold by petitioner is washed,
crushed red dolomite, sold in two sizes. The larger size is
screened to an individual diameter size of not less than 3/4" and
not more than 1-3/4" in diameter (1-3/4" red landscaping rock).
The smaller size is screened to an individual diameter size of
not less than 5/16" and not more than 3/4" in diameter (3/4" red
landscaping rock). The 3/4" red landscaping rock sold by
petitioner was identical to the 3/4" washed red rock that
petitioner sold for use as a concrete aggregate.
Petitioner does not run reflectance tests, dry brightness
test, or other test relating to the measurement of the color of
its red landscaping rock. Petitioner does not sell red
landscaping rock on bid in direct competition with a bona fide
bid to sell a mineral listed in section 613(b)(3).
A common use of landscaping rock, including petitioner's red
landscaping rock, is to lay it on the ground, several inches
deep, to act as a border or buffer between adjoining areas or
structure in a landscape or outdoor area. Landscape rock is also
used to separate shrubs and other plantings from adjoining
walkways, driveways, and lawn areas. Landscaping rock reduces
maintenance (e.g., trimming, spraying, weeding) because it
inhibits weed and grass growth in areas where growth is not
desired. In this regard, landscaping rock is often used over
plastic sheeting or a similar weed barrier. Consistent
appearance, including color and size, is a consideration for
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Last modified: May 25, 2011