HS 251612 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

What products does HS 251612 cover?

This subheading covers granite that has been merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. This definition aligns with the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2516, which specifies that this particular subheading is for granite that has undergone only the initial cutting process to achieve basic block or slab forms. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system similarly apply this classification to granite in its primary cut state, suitable for further processing but not yet finished. The key characteristic is the simple cutting to shape, without any further working such as polishing, chamfering, or intricate shaping, which would lead to classification elsewhere.

What falls outside HS 251612?

The following products are excluded from HS 251612: granite that has been further worked beyond simple cutting into rectangular blocks or slabs. For instance, granite that has been polished, ground, chamfered, carved, or otherwise processed to a finished or semi-finished state, such as countertops, tiles, monuments, or building facades, would be classified under other subheadings within Heading 6802. Similarly, granite that is merely rough-hewn or in its natural state, not yet cut into rectangular blocks or slabs, would remain classified under HS 251611. Waste and scrap of granite are also excluded, falling under HS 2517. The distinction hinges on the extent of processing beyond the initial shaping into basic rectangular forms.

What are common classification mistakes for HS 251612?

A common error is misclassifying granite that has undergone minor additional processing beyond simple cutting, such as a basic rough polishing or edge chamfering, under HS 251612. Importers often overlook the "merely cut" stipulation, leading to incorrect classification. According to General Rule of Interpretation (GRI) 1, the legal text of the heading and subheading is paramount. If the granite has any surface working beyond the initial saw cut, it generally moves to Heading 6802, which covers "worked monumental or building stone." Another mistake is classifying irregular pieces or rubble under this subheading, which specifically requires rectangular (including square) blocks or slabs. Careful examination of the product's physical characteristics and the extent of processing is crucial to avoid these errors.

How should importers classify products under HS 251612?

The correct procedure for classifying products under HS 251612 involves a thorough examination of the granite's form and the extent of its processing. Importers and customs brokers should first confirm that the product is indeed granite. Next, verify that the granite has only been cut into blocks or slabs of a rectangular (including square) shape, and that no further working, such as polishing, grinding, chamfering, or carving, has occurred. Review shipping documents, product specifications, and potentially photographic evidence to confirm the "merely cut" status. Consult the WCO Explanatory Notes for Heading 2516 and cross-reference with the specific national tariff schedules (e.g., USITC HTS, EU TARIC) to ensure alignment with national interpretations. If any doubt exists regarding the extent of processing, consider requesting a binding ruling from the relevant customs authority to ensure compliance and avoid potential penalties.