HS 680423 Of natural stone
Quick Answer: Articles of natural stone, other than those of subheading 6804.21 or 6804.22, imported under HS 6804.23 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers articles of natural stone, excluding those specifically classified as grinding wheels or similar articles of agglomerated natural or artificial abrasives, and those of natural stone or artificial stone, in the form of abrasive powder or grains, on a base of textile material, paper, paperboard or of other materials. Importers and customs brokers should note that while duty rates are currently zero across these major markets, compliance with any specific import regulations or documentation requirements for natural stone products remains essential. CustomTariffs aggregates this duty information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6804230000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6804230000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6804230000 | Free | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 680423 cover?
This subheading covers millstones, grindstones, grinding wheels, and the like, of agglomerated natural stone, whether or not on a support, but without working tools, fittings, motors or other machinery. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this category specifically includes items manufactured by bonding together particles or pieces of natural stone, such as granite or marble, using synthetic resins or other binding agents, to form abrasive or grinding surfaces. The USITC HTS further clarifies that these items are designed for grinding, sharpening, or polishing applications.
What falls outside HS 680423?
The following products are excluded from HS 680423: articles of natural stone not specifically designed for grinding or abrasive purposes, such as decorative stone tiles or countertops; articles of artificial stone; tools incorporating the grinding elements, such as powered grinders or sharpening machines (which would be classified under machinery headings); and articles of agglomerated natural stone that are not intended for abrasive use. For instance, a decorative mosaic made from agglomerated marble pieces would not fall under this subheading, nor would a simple stone slab used for building purposes.
What are common classification mistakes for HS 680423?
A common error is misclassifying articles of agglomerated natural stone that are not primarily intended for grinding or abrasive functions. For example, decorative items or building materials made from agglomerated stone might be incorrectly entered under this subheading. Additionally, confusion can arise with items that incorporate working tools or machinery, which are excluded under General Rule of Interpretation (GRI) 3. If an item is a composite good with a dominant characteristic of machinery, it should be classified accordingly, not under this material-based heading.
How should importers classify products under HS 680423?
The correct procedure for classifying products under HS 680423 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must verify that the article is made from agglomerated natural stone and is designed for grinding, sharpening, or polishing. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC database, is crucial. If the product is a composite good, the dominant characteristic must be identified to ensure correct classification, potentially referencing GRI 3.
How is the duty calculated for products under HS 680423?
A batch of 100 grinding wheels made of agglomerated granite, weighing a total of 50 kg and declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($1,000 USD × 0.035 = $35.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 6804.23.0000.
Which trade agreements reduce duties for HS 680423?
Several free trade agreements may reduce the applicable duty rate for HS 680423, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating in countries benefiting from the Generalized System of Preferences (GSP), a GSP Form A may be necessary to claim preferential rates, which can vary significantly by country and product. The specific preferential rate and documentation requirements must be verified for each origin country.
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FAQ
What are the typical import duty rates for HS code 680423, 'Of natural stone'?
The import duty rates for HS code 680423, 'Of natural stone', can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the general (Most Favored Nation) duty rate is Free (0.00%). In the European Union, under the TARIC system, the rate is also often Free for goods originating from countries with preferential trade agreements. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the duty calculated for imports under HS code 680423?
The duty calculation for HS code 680423 typically depends on whether the duty is ad valorem (a percentage of the value) or based on a specific rate (per unit of weight or measure). If the duty is ad valorem, the calculation is: Duty Amount = (Customs Value of Goods) × (Ad Valorem Duty Rate). For instance, if a shipment of millstones valued at $10,000 has an ad valorem duty rate of 3.5%, the duty would be $10,000 × 0.035 = $350. If a specific duty applies, it would be calculated based on the quantity (e.g., per kilogram or per piece). It is crucial to verify the exact duty basis (ad valorem or specific) and rate from the destination country's tariff.
What specific criteria define goods classified under HS code 680423 'Of natural stone'?
HS code 680423 falls under Chapter 68 of the Harmonized System, which covers 'Articles of stone, plaster, cement, asbestos, mica or similar materials'. Specifically, heading 6804 covers 'Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand saws or machine saws; millstones and grindstones for milling, grinding or crushing grain'. Subheading 6804.23 specifically applies to those made 'Of natural stone'. This means the primary material constituting the grinding or cutting surface must be natural stone, such as granite, basalt, or sandstone. Articles made from artificial abrasives or manufactured materials, even if shaped like millstones, would be classified elsewhere.
Are there specific documentation requirements for importing goods classified under HS code 680423?
While specific documentation can vary by country, importers and customs brokers should generally be prepared to provide a commercial invoice detailing the value, quantity, and description of the goods. A packing list is also standard. Crucially, for HS code 680423, documentation that clearly identifies the material as 'natural stone' is essential for correct classification. Depending on the origin and destination, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Customs authorities may also request technical specifications or product literature to verify the composition and intended use of the articles.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 680423?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 680423 if the goods originate from a country that is a party to the agreement. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods that meet the rules of origin may qualify for duty-free entry into the United States, Mexico, or Canada. Similarly, the European Union has numerous trade agreements that can grant preferential (often zero) duty rates for goods from partner countries. To benefit from these agreements, importers must ensure the goods meet the specific rules of origin and possess the required proof of origin, such as a Certificate of Origin, as stipulated by the respective trade agreement.