Articles of stone, plaster, cement, asbestos, mica; excluding certain coated or covered materials.
Tariff Landscape
Duty Landscape
Articles in Chapter 68 are generally dutiable.
Section 301 tariffs may apply to Chinese-origin stones, particularly for counteracted dumping (ADD) or countervailing duties (CVD) actions on building materials.
High Risk Trends
Be vigilant for ADD/CVD on stone articles, especially quartz products.
Classification Strategy
Common Mistakes
Confusing articles of stone with those categorized under specific headings in Chapters 25, 48, 56, and 59.
Misidentifying 'worked stone' as simple stone material due to work done.
Complex Areas
Distinguishing between building stone and prefabricated buildings.
Accurately categorizing slabs and tiles based on thickness criteria.
Legal Framework
Executive Summary
Exclusions
Goods of Chapter 25.
Paper and paperboard coated or impregnated with specific materials (Chapter 48).
Textile fabric coated or impregnated with specific materials (Chapters 56 or 59).
Articles of Chapter 71 (e.g., jewelry or coins).
Tools or parts of tools from Chapter 82.
Lithographic stones of Heading 8442.
Electrical insulators or fittings from Headings 8546 and 8547.
Dental burrs of Heading 9018.
Articles of clocks and accessories (Chapter 91).
Furniture and prefabricated buildings (Chapter 94).
Toys, games, and sports equipment (Chapter 95).
Certain articles like buttons and slate pencils (Chapter 96).
Works of art (Chapter 97).
Definitions
In Heading 6802, 'worked monumental or building stone' includes all natural stone similarly worked, except slate.
Heading 6802 'slabs' are defined as flat stone pieces not over 5.1 cm in thickness.
Heading 6810 excludes 'tiles' that are 3.2 cm or more in thickness.