HS 251310 Pumice stone

What products does HS 251310 cover?

This subheading covers pumice stone, whether crude, roughly broken, or merely crushed. Pumice is a very light and porous volcanic rock, typically white or light gray, formed when molten rock is rapidly cooled and depressurized. Its characteristic cellular structure makes it useful as an abrasive, in lightweight concrete, and as a growing medium. The WCO Harmonized System Explanatory Notes for Heading 2513 specifically define pumice stone as such, and this definition is consistently applied across national tariffs, including the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, for material in its natural state or after basic processing that does not fundamentally alter its character.

What falls outside HS 251310?

The following products are excluded from HS 251310: prepared or manufactured articles of pumice, such as polishing blocks or abrasive wheels, which are classified in Chapter 68, specifically under headings like 6804 or 6805, depending on their form and use. Additionally, artificial pumice, which is a synthetic material designed to mimic the properties of natural pumice, is also excluded and would typically fall under Chapter 68 or other relevant chapters based on its composition and manufacturing process. Pumice that has been mixed with other substances or incorporated into composite materials also falls outside this subheading, as its character as crude pumice stone has been altered.

What are common classification mistakes for HS 251310?

A common error is misclassifying pumice stone that has undergone more than basic crushing or breaking. Importers sometimes incorrectly apply HS 251310 to pumice that has been shaped, molded, or otherwise manufactured into specific articles, such as pumice stones for personal care or industrial abrasive blocks. According to General Interpretative Rule (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. GRI 2(a) clarifies that goods presented in an incomplete or unfinished state, having the essential character of the complete article, are classified with the complete article. However, once pumice is processed beyond simple crushing into a distinct article, its classification shifts to Chapter 68, as it is no longer merely crude or roughly broken stone but a manufactured article of stone.

How should importers classify products under HS 251310?

The correct procedure for classifying products under HS 251310 involves a thorough examination of the product's form and degree of processing. Importers and customs brokers should first confirm that the product is indeed natural pumice stone and not an artificial substitute. Next, they must ascertain that the pumice is in a crude, roughly broken, or merely crushed state, without having been further worked into specific shapes or articles. Reviewing the WCO Explanatory Notes for Heading 2513 is crucial to understand the scope of "crude" or "roughly broken." If there is any doubt regarding the extent of processing, consulting with a customs expert or seeking a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs authorities in the EU) is highly recommended to ensure compliance and avoid potential penalties.