HS Code for Slate roofing

Slate roofing is classified under HS code 6803.00 because it represents a finished article of natural stone that has undergone significant working beyond simple extraction or rough trimming. According to the General Rules of Interpretation (GRI), products are classified based on their state of manufacture. While raw slate belongs in Chapter 25, slate that has been split, cut to specific sizes for roofing, or otherwise shaped into tiles falls into Chapter 68, which covers articles of stone, plaster, cement, or similar materials. Specifically, 6803.00 covers worked slate and articles of slate or of agglomerated slate. For roofing purposes, these tiles are typically rectangular but may be shaped or pre-drilled for installation, which confirms their status as finished building materials rather than raw mineral products.

Products Included

• Natural slate roofing tiles
• Rectangular slate shingles
• Decorative shaped slate tiles for roofing
• Pre-drilled slate roofing plates
• Agglomerated slate roofing components

Common Misclassification

The most frequent misclassification occurs with HS code 2514.00. This code is reserved for slate that is in its crude state, roughly trimmed, or merely cut by sawing into blocks or slabs. If the slate has been further worked into a specific roofing shape or has had its edges finished, it must be moved to 6803.00. Additionally, ceramic roofing tiles (6905.10) and concrete roofing tiles (6810.19) are often confused with natural slate, but these are distinguished by their material composition rather than their function.

FAQ

What is the HS code for slate roofing?

The primary HS code for natural slate roofing tiles is 6803.00, which covers worked slate and articles thereof.

How does worked slate differ from raw slate in the Harmonized System?

Raw or roughly sawn slate is classified in Chapter 25 (2514.00), whereas slate that has been further processed into finished articles like roofing shingles is classified in Chapter 68 (6803.00).