Analysis
Heading 6803 of the Harmonized Tariff Schedule covers worked slate and articles of slate or of agglomerated slate. It has 2 tariff lines.
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 3.3%. The median line pays 1.65%.
Its lines are 6803.00.10 for worked slate and articles of slate or of agglomerated… (3.3%) and 6803.00.50 for worked slate and articles of slate or of agglomerated… (duty-free).
By Census's concordance, most of its statistical lines are made by Cut Stone and Stone Product Manufacturing (327991). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 1.65% sits at the 60th percentile of the headings in chapter 68.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6803.00.10 | Worked slate and articles of slate or of agglomerated slate: roofing slate | 3.3% |
| 6803.00.50 | Worked slate and articles of slate or of agglomerated slate: other | Free |