Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
1 declarable lines
Heading 2514 covers slate in its crude or semi-finished form: slate that is roughly trimmed, or cut by sawing or other means into blocks or slabs of rectangular (including square) shape. It has a single declarable line, so every article that meets that description takes the same code. Further worked slate, such as polished, chamfered, or cut-to-shape roofing pieces and articles, is not classified here.
Products in this heading
- Rough slate blocks straight from the quarry
- Slate slabs sawed into rectangular shapes
- Roughly trimmed slate pieces for further processing
- Slate block stock for roofing tile production
- Sawn slate slabs for flooring or cladding blanks
- Slate offcuts in block or slab form not further worked
How to choose the right subheading
- Material: the goods must be slate, not marble, granite, sandstone, or another stone.
- Degree of working: only rough trimming or sawing into blocks or slabs of rectangular (including square) shape stays in this heading.
- Shape: blocks and slabs of rectangular or square shape qualify; carved or profiled shapes do not.
- End use is not the deciding factor; the physical state of the stone decides the heading.
- Once the slate is polished, chamfered, drilled, or made into a finished article, it leaves heading 2514.
Often confused with
- Heading 6803Polished, chamfered, or cut-to-shape slate roofing tiles and slate articles
Slate worked beyond rough trimming or sawing into blocks and slabs moves to heading 6803.
- Heading 2515Marble and travertine blocks or slabs
Calcareous monumental or building stone is a separate heading from slate.
- Heading 2516Granite, basalt, and sandstone blocks or slabs
These are monumental or building stones other than slate.
- Heading 2509Chalk
Chalk is a distinct mineral with its own heading, even in block form.
- Heading 2517Crushed slate used as aggregate or ballast
Pebbles, gravel, and crushed stone of a kind used for concrete aggregates or road metalling are classified in heading 2517.
Frequently asked questions
What is the HTS code for slate blocks and slabs?
Roughly trimmed or sawed slate in blocks or slabs of rectangular or square shape is classified under 2514.00.00.00, with a general (MFN) duty rate of Free.
What is the duty on slate in blocks or slabs?
The general (MFN) rate for 2514.00.00.00 is Free, so no duty applies to qualifying rough or sawed slate blocks and slabs.
How do I classify slate that has been polished or cut to a finished shape?
Only rough trimming and sawing into rectangular blocks or slabs is covered by 2514.00.00.00, which carries a general (MFN) rate of Free. Slate that is polished, chamfered, or made into a finished article is no longer classified in heading 2514 and falls in heading 6803.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.