HS Code for Slate tiles

Slate tiles are classified under HS code 6803.00 because they represent worked slate that has been processed beyond the state of simple quarrying. In the Harmonized System, raw minerals and stones are typically found in Section V, specifically Chapter 25. However, once a stone like slate has been subjected to processes such as polishing, chamfering, or being shaped into specific articles like tiles, it moves to Chapter 68. This chapter covers articles of stone, plaster, cement, and similar materials. Heading 6803 is dedicated exclusively to worked slate and articles made of slate or agglomerated slate. The classification depends on the degree of processing; if the slate is merely split or roughly squared, it remains in Chapter 25. Once it is further processed into a finished or semi-finished building material like a floor or roof tile, 6803.00 becomes the mandatory classification. This code encompasses both natural slate that has been worked and articles made from slate dust or fragments that have been reconstituted with a binder.

Products Included

• Natural slate roofing tiles
• Polished slate floor tiles
• Honed slate wall cladding
• Agglomerated slate decorative tiles
• Worked slate paving stones
• Slate hearths and sills

Common Misclassification

Slate tiles are frequently confused with HS code 2514.00, which covers slate that is unworked or merely roughly trimmed or squared by sawing. The distinction lies in the level of finishing; if the tile has been polished or cut to a specific final shape for installation, it must be moved to 6803.00. Additionally, they are sometimes misclassified under 6802, which covers other worked monumental or building stones like granite or marble. However, because slate has its own specific heading in 6803, General Interpretative Rule 1 requires it to be classified there rather than the more general 6802.

FAQ

What is the HS code for slate tiles?

The HS code for worked slate tiles, including those for roofing, flooring, and walls, is 6803.00.

Does this code include slate that is only roughly squared?

No, slate that is only roughly squared or merely split into blocks or slabs is classified under HS code 2514.00. Code 6803.00 is reserved for slate that has been further worked.