HS Code for Slate slabs

Slate slabs are classified under HS code 2514.00 when they are in a raw or minimally processed state. This classification is part of Chapter 25, which encompasses salt, sulfur, earths, and stone, specifically focusing on mineral products in their natural form. To qualify for 2514.00, the slate must be either in its natural state, roughly trimmed, or merely cut by sawing or otherwise into blocks or slabs of a rectangular or square shape. The key distinction for this code is the lack of further "working." If the slabs are polished, chamfered, or shaped into specific finished products, they would transition to Chapter 68. Therefore, 2514.00 is the correct code for industrial-sized slabs intended for further fabrication or for use as basic building materials without decorative finishing.

Products Included

• Raw slate blocks
• Roughly trimmed slate slabs
• Sawn rectangular slate blocks
• Unworked slate sheets for further processing
• Square-cut slate slabs without edge finishing

Common Misclassification

Slate slabs are often misclassified under 6803.00, which is the code for "worked" slate. The distinction lies in the degree of processing; if the slab has been polished or has finished edges, it belongs in 6803.00. Another common error is using 2515.11 or 2516.11, which are specific to marble and granite respectively. While these are all stones, the HS system provides a specific heading for slate (2514) regardless of its intended use, provided it remains unworked.

FAQ

What is the HS code for slate slabs?

The HS code for raw or merely sawn slate slabs is 2514.00.

When should a slate slab be classified under Chapter 68 instead of Chapter 25?

A slate slab moves to Chapter 68 (specifically 6803.00) once it has been further worked, such as being polished, rounded at the edges, or cut into a specific shape for a final application like a countertop or roofing tile.