2514.00.00

Analysis

HTS 2514.00.00 covers slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape under heading 2514 (slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks…).

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 91% of the 78 tariff lines in chapter 25. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.

It is the only US line under subheading 2514.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 2514.00 points straight here.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.