HTS tariff line · chapter 68
6802.23.00
Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: granite
Analysis
HTS 6802.23.00 covers other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: granite under heading 6802 (worked monumental or building stone (except slate) and articles thereof, other than goods…).
Within this group the rate runs from 1.9% to 6.5%. Compared with 6802.99.00 (other: other stone), which pays 6.5%, a misclassification either way moves the duty by 2.8 percentage points.
The general duty rate is 3.7% of the customs value, which is above most the rates in chapter 68 (75th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 16.2 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6802.10.00 | Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially colored granules, chippings and powder | 4.8% |
| 6802.21.10 | Marble, travertine and alabaster: travertine | 4.2% |
| 6802.21.50 | Marble, travertine and alabaster: other | 1.9% |
| 6802.29.10 | Calcareous stone, other than marble, travertine or alabaster | 4.9% |
| 6802.29.90 | Other stone: other | 6% |
| 6802.91.05 | Marble: slabs | 2.5% |
| 6802.91.15 | Marble: other | 4.9% |
| 6802.91.20 | Articles of subheading 6802.21.10 that have been dressed or polished, but not further worked | 4.2% |
| 6802.91.25 | Travertine: other | 3.7% |
| 6802.91.30 | Marble, travertine and alabaster: alabaster | 4.7% |
| 6802.92.00 | Other: other calcareous stone | 4.9% |
| 6802.93.00 | Other: granite | 3.7% |
| 6802.99.00 | Other: other stone | 6.5% |