HS 680221 Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface
Quick Answer: Natural stone, such as marble, granite, and travertine, that has been worked to have a flat or even surface, and articles made from such stone, enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from free to 50% ad valorem depending on the country of origin. This classification, HS code 680221, specifically excludes stone that is further shaped, polished, or decorated beyond simple cutting or sawing. Importers should carefully verify the specific tariff line and any preferential trade agreements applicable to their origin country, as detailed in resources like the USITC, EU TARIC, and UK Trade Tariff. CustomTariffs aggregates this information, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6802210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6802210000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 680221 | — | — | — |
| 6802211000 | 4.2% | Free (17 programs) | ["t"] |
| 6802215000 | 1.9% | Free (17 programs) | ["t"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6802.21?
Imports of Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 680221 cover?
This subheading covers monumental or building stone, such as marble, travertine, and alabaster, that has been simply cut or sawn to achieve a flat or even surface. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes stone that has undergone basic processing to prepare it for use in construction or decoration, excluding further worked or shaped articles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed interpretations, confirming that the defining characteristic is the flat or even surface achieved through cutting or sawing, without polishing or other finishing treatments beyond basic shaping.
What falls outside HS 680221?
The following products are excluded from HS 680221: stone that is polished, shaped into specific forms (like statues or tiles with bevelled edges), or otherwise further worked beyond a flat or even surface. For instance, polished marble slabs, stone tiles with intricate patterns, or carved stone ornaments would be classified under different headings or subheadings. Rough-hewn stone or stone that has undergone processes like tumbling or flame-cutting to create textured surfaces are also typically excluded, often falling under HS 680299 or heading 2515/2516 depending on the specific stone type and processing.
What are common classification mistakes for HS 680221?
A common error is misclassifying stone that has been polished or has a surface finish beyond "flat or even." General Interpretative Rule (GIR) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly classify polished marble or granite slabs, which are typically classified under HS 680299, as falling under 680221. Similarly, stone that has been shaped into specific dimensions for tiling, even if the surface is flat, might be incorrectly classified if the "simply cut or sawn" criterion is not strictly applied.
How should importers classify products under HS 680221?
The correct procedure for classifying products under HS 680221 involves a two-step process: first, identify the material as monumental or building stone, and second, verify that the processing is limited to simply cutting or sawing to achieve a flat or even surface. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes to the Harmonized System. If the stone is polished, shaped, or otherwise further worked, it will likely fall under a different subheading or heading.
How is the duty calculated for products under HS 680221?
A shipment of 10 square meters of simply sawn travertine slabs, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $500 USD = $25.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 680221.0000. It is crucial to verify the specific rate for the importing country and the exact product description.
Which trade agreements reduce duties for HS 680221?
Several free trade agreements may reduce the applicable duty rate for HS 680221, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating goods from Canada and Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or similar bilateral agreements could offer reduced rates, potentially to Free. Documentation required typically includes a self-certified origin statement for USMCA, or a EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 680221 in the US, EU, and UK?
For HS code 680221, the Most Favored Nation (MFN) duty rate in the United States is 2% ad valorem. In the European Union, the Common Customs Tariff (CCT) rate is 2.5% ad valorem. The United Kingdom's duty rate is also 2.5% ad valorem. These rates are subject to change and preferential agreements may offer lower or zero duties. Always consult the latest official tariff schedules for the specific importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC database, UK Trade Tariff).
How is the duty calculated for HS 680221, and can you provide an example?
The duty for HS code 680221 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import marble tiles classified under 680221 into the US with a declared customs value of $10,000 and the MFN duty rate is 2%, the import duty would be $10,000 * 0.02 = $200. If the duty were based on a specific rate (e.g., per square meter), the calculation would be rate per unit multiplied by the quantity imported.
What are the key classification criteria for goods to be classified under HS 680221?
HS code 680221 covers 'Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface'. The primary criteria are: 1. The material must be monumental or building stone (e.g., marble, granite, travertine, sandstone). 2. The articles must be 'simply cut or sawn', meaning basic shaping operations have been performed. 3. The surface must be 'flat or even', distinguishing it from roughly trimmed or shaped stones. Articles with polished, honed, or otherwise further worked surfaces would typically fall under different subheadings or headings.
Which common trade agreements offer preferential duty rates for HS 680221, and what documentation is needed?
Many trade agreements can provide preferential duty rates, often Free (0.00%), for goods classified under HS 680221. Examples include agreements between the US and countries like Australia (AU), Canada (CA - USMCA), Chile (CL), and South Korea (KR). The EU has agreements with many countries, and the UK has its own set of trade deals. To claim preferential treatment, importers typically need a Certificate of Origin (COO) or a declaration of origin from the exporter, compliant with the specific requirements of the relevant trade agreement. Always verify the specific preferential rates and documentation requirements for the importing country and the origin of the goods.
Are there specific documentation requirements beyond a commercial invoice and bill of lading for importing stone under HS 680221?
While a commercial invoice, packing list, and bill of lading are standard, importing stone under HS 680221 may require additional documentation depending on the importing country and the specific type of stone. For instance, some countries may require a phytosanitary certificate if there's a risk of pest infestation associated with natural materials, although this is less common for processed stone. Proof of origin is crucial for claiming preferential tariff treatment under Free Trade Agreements. It's also advisable to have detailed specifications or technical data sheets for the stone to substantiate its classification if requested by customs authorities. Always check the specific import regulations of the destination country.