Analysis
Subheading 2516.20 covers sandstone, within heading 2516. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3%. The median line pays 1.5%.
The US splits it as follows: 2516.20.10 for crude or roughly trimmed (duty-free) and 2516.20.20 for merely cut, by sawing or otherwise, into blocks or slabs of a… (3%).
By Census's concordance, most of its statistical lines are made by Dimension Stone Mining and Quarrying (212311). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2516.20 once they fall within heading 2516 (granite, porphyry, basalt, sandstone and other monumental or building stone, whether or…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2516.20.10 | Crude or roughly trimmed | Free |
| 2516.20.20 | Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 3% |