HS Code for Natural stone carvings

The classification of natural stone carvings under HS code 6802.99 is based on the type of stone used and the extent of the work performed on it. Heading 6802 covers worked monumental or building stone. While simple cutting or sawing of stone into rectangular blocks or slabs is often covered by the earlier subheadings of 6802, any further processing—such as carving, polishing, or edge-rounding—moves the product into the 6802.9x series. Subheading 6802.99 is specifically for stones other than marble, travertine, alabaster, or granite. This includes materials like sandstone, basalt, and limestone when they have been fashioned into decorative items, architectural ornaments, or functional carved pieces. The classification logic requires that the item still retains the character of the stone and has not been transformed into a specific finished article covered elsewhere (like a clock case or a lamp base). It is a vital code for the masonry and landscaping industries. The distinction between "simply cut" and "further worked" is the primary driver for this classification; if the surface is anything other than flat or even from a saw, it likely falls here.

Products Included

• Carved sandstone pillars and ornaments
• Polished basalt decorative items
• Worked slate for architectural use
• Limestone sculptures (not being original works of art)
• Stone troughs and basins (not being sanitary ware)

Common Misclassification

Natural stone carvings are often misclassified under 6802.2x if the importer believes the item is only "cut," but any decorative carving or polishing necessitates a move to 6802.99. They are also confused with 6802.91 (Marble) or 6802.93 (Granite). Crucially, if a carving is an original work of art produced by a sculptor, it should be classified under 9703.00. Additionally, small stone jewelry items belong in Chapter 71, not Chapter 68.

FAQ

What is the HS code for natural stone carvings?

Natural stone carvings made from stones other than marble, granite, or alabaster are classified under HS code 6802.99.

When should I use Chapter 97 instead of 6802.99?

You should use Chapter 97 (specifically 9703) only if the stone carving is an original work of art created by an artist. Mass-produced decorative carvings remain in 6802.99.