The tariff classification of natural slate from Canada
Issued June 8, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2514.00.0000
Headings: 2514
Product description
You indicated in your letter that unworked, natural slate (product codes IR0-1, IR0-2, IR0-3) is drilled and blasted from the quarry rock and sorted into various thicknesses before importation into the United States.
CBP rationale
The applicable subheading for the natural slate will be 2514.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
Full text
NY C88328 June 8, 1998 CLA-2:RR:NC:2:226 C88328 CATEGORY: Classification TARIFF NO.: 2514.00.0000 Mr. Reginald Williams A.N. Deringer, Inc. RR 3, Box 5400 Houlton, ME 04730 RE: The tariff classification of natural slate from Canada Dear Mr. Williams: In your letter dated May 15, 1998, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. You indicated in your letter that unworked, natural slate (product codes IR0-1, IR0-2, IR0-3) is drilled and blasted from the quarry rock and sorted into various thicknesses before importation into the United States. The applicable subheading for the natural slate will be 2514.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. The rate of duty will be 0.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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