HS Code for Calcareous stone

Calcareous stone, specifically limestone flux and stone used for the manufacture of lime or cement, is classified under HS code 2521.00. This code is situated within Chapter 25, which encompasses salt, sulfur, earths, and stone, as well as plastering materials, lime, and cement. The classification is functional and material-based; it applies to raw or roughly broken stone intended for industrial processing. To fall under 2521.00, the stone must be of a kind used for the manufacture of lime or cement. This includes limestone, low-magnesium carbonates, and other calcareous rocks. The material must be in its natural state, crushed, or roughly split, but it cannot be polished, carved, or further worked. If the stone is intended for use as road aggregate or concrete ballast, it may be diverted to other headings. The distinction between 2521.00 and other stone headings in Chapter 25 depends on the intended industrial utility and the chemical composition of the rock. According to GRI 1, the classification is determined by the legal notes of the chapter. Chapter 25 generally excludes stones that have been worked beyond simple shaping. The Explanatory Notes for 2521 specify that this heading includes limestone used as a flux in the smelting of metals and for the manufacture of lime or cement. It is important to note that if the stone is of a variety used for monumental or building purposes (like marble), it is excluded from this heading even if it is used for lime production, provided it meets the criteria for heading 2515.

Products Included

• Limestone flux
• Calcareous stone for cement manufacture
• Raw limestone for lime production
• Crushed calcareous rock for industrial chemical use
• Calcite and aragonite in raw form

Common Misclassification

2517.10 (Pebbles, gravel, and crushed stone) is often confused with 2521.00; however, 2517.10 is for stone used as aggregates. 2515.11 is for crude marble, which is a specific type of calcareous stone but has its own dedicated heading due to its value as a decorative material. 2522.10 (Quicklime) is also a common error, but that code is for the processed lime itself, not the raw stone.

FAQ

What is the HS code for Calcareous stone?

The HS code for calcareous stone used for lime or cement manufacture is 2521.00.

What is the difference between this and building stone?

Building stone is typically classified under 2515 (marble/travertine) or 2516 (granite/sandstone) and is usually shaped for construction, whereas 2521.00 is for industrial raw materials.