HS 680300 Roofing and wall slates
Quick Answer: Roofing and wall slates imported under HS 680300 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates varying from free to 25% ad valorem depending on the country of origin. This classification covers natural slate, whether or not roughly trimmed or merely sawn, with a flat surface, specifically intended for roofing or wall cladding. Importers should be aware of potential origin-based duty preferences in the US market. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based rates for US entries.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6803001000 | 0.00 % | — | — |
| 6803009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6803009000 | 1.70 % | — | — |
| 6803001000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 680300 | — | — | — |
| 6803001000 | 3.3% | Free (17 programs) | ["m<sup>2</sup>"] |
| 6803005000 | Free | — | ["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 6803.00?
Imports of Roofing and wall slates 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 680300 cover?
This subheading covers worked natural slates, whether or not roughly trimmed or merely cut to shape, specifically intended for roofing and wall cladding. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes slates that have undergone basic processing to be suitable for construction applications, excluding those further worked into specific articles.
What falls outside HS 680300?
The following products are excluded from HS 680300: natural slates that have not been worked or are only roughly trimmed, slates cut into shapes for purposes other than roofing or wall cladding (e.g., billiard table tops, electrical insulating parts), and articles made from slate that are more than just roofing or wall elements, such as decorative items or manufactured building components with significant additional fabrication. For instance, slate tiles for flooring or decorative wall panels are typically classified elsewhere.
What are common classification mistakes for HS 680300?
A common error is misclassifying worked slates that have undergone significant further processing beyond basic cutting or trimming for roofing and wall applications. For example, slate tiles with polished surfaces, pre-drilled holes for installation, or integrated fastening systems might be incorrectly entered under 680300 when they should be classified under headings for finished articles or specific building materials, adhering to General Rule of Interpretation (GRI) 1 and GRI 3.
How should importers classify products under HS 680300?
The correct procedure for classifying products under HS 680300 involves a thorough examination of the product's form and intended use. Importers and customs brokers must verify that the natural slate has been worked specifically for roofing or wall cladding, and that any cutting or trimming is limited to preparing it for these applications. Consulting the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., UK Trade Tariff) is crucial for accurate determination.
How is the duty calculated for products under HS 680300?
A shipment of 10,000 square meters of natural roofing slate, declared at a customs value of $50,000 USD, would attract a US duty of $2,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($50,000 USD × 0.05 = $2,500). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically under subheading 6803.00.00.
Which trade agreements reduce duties for HS 680300?
Several free trade agreements may reduce the applicable duty rate for HS 680300, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duties for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the origin country and the specific agreement's provisions.
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FAQ
What are the import duty rates for HS code 680300 (Roofing and wall slates)?
The Most Favored Nation (MFN) duty rate for HS code 680300 is 1.70% ad valorem. However, preferential duty rates are available for imports from countries with trade agreements with the importing nation. For example, under the Generalized System of Preferences (GSP), certain developing countries may receive duty-free entry. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, including any applicable trade agreements. For instance, imports from Australia (AU), Chile (CL), and Singapore (SG) may be eligible for Free (0.00%) entry under specific trade agreements.
What specific criteria define 'roofing and wall slates' under HS code 680300?
HS code 680300 covers natural slate that has been worked for roofing or wall cladding purposes. This includes slates cut or otherwise prepared into sheets or shapes suitable for direct application as roofing tiles or for covering walls. The key is that the slate must be processed beyond mere rough shaping and be ready for installation. Unworked or roughly trimmed natural slate, even if intended for these uses, would generally fall under Chapter 68, but not specifically 680300.
What documentation is typically required for importing roofing and wall slates (HS 680300)?
Standard import documentation for HS code 680300 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide product specifications or technical data sheets to confirm the material is indeed natural slate worked for roofing or wall applications, especially if classification is questioned by customs authorities. Compliance with any specific national standards for construction materials may also necessitate additional documentation.
How is the import duty for HS 680300 calculated, and can you provide an example?
The import duty for HS code 680300 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. Using the MFN rate of 1.70% as an example: If an importer declares $10,000 USD worth of roofing slates, the duty calculation would be $10,000 USD (value) × 1.70% (duty rate) = $170 USD. This amount is then paid to customs authorities. If the tariff also includes a specific duty component (e.g., per square meter), the calculation would involve both value and quantity, and the higher of the two duties might apply, or a combination, depending on the specific tariff wording.
Which common trade agreements offer preferential duty rates for HS 680300, and what are the general benefits?
Several trade agreements can provide preferential duty rates, often reducing or eliminating the standard MFN duty for HS code 680300. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement), EU's Economic Partnership Agreements (EPAs), or bilateral free trade agreements (FTAs) can offer duty-free or reduced-duty entry for qualifying goods originating from partner countries. The benefit is a direct reduction in landed cost for importers. To claim these benefits, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin documentation, such as a certificate of origin.