Kaohsiung Customs announced that the importers frequently misclassify "Slate Culture Stone", incorrectly declaring the CCC code as 6803.00.00.00-7 (Worked slate and articles of slate or of agglomerated slate), which has no import regulation and carries a 7.5% tariff under column 1 Tariff Rate. However, the review determined that Slate Culture Stone is manufactured by cutting natural slate into smaller pieces, and bonding them with adhesive to create the final size needed. Due to this level of processing, the product shall be classified under the CCC code  6802.99.90.00-1 (Articles of other stone, n.e.s.), subject to import regulation MP1. Furthermore, as the product is not on the Ministry of Economic  Affairs' list of conditionally permitted items for Mainland China imports, its importation requires a special import approval issued by International Trade Administration. The applicable Column 1 customs duty rate is 10% for this classification. 

The Customs further stated that "Slate Culture Stone" is an artificially processed stone material, typically presented in a flat,  horizontal shape, and is commonly used as the architectural wall cladding. Its level of processing falls within the scope of Heading 68.02 "mosaic cubes and the like, of natural stone (including slate), whether or not on a backing", and is therefore a good of Heading 68.02. Pursuant to General rules for the interpretation of the customs import tariff 1, 6, and General Rules of the Customs Import Tariff 1, this product is required to be classified under CCC code 6802.99.90.00-1 (Articles of other stone, n.e.s.). 

The Customs urged that when importing such goods, operators should accurately declare the CCC code and secure the required import permit to expedite customs clearance and minimize disputes. Importers with questions are encouraged to apply for an Advance Tariff Classification Ruling prior to importation in accordance with the Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods. In the event of tax disputes, importers may also seek assistance from taxpayer ombudsmen for communication and coordination to help resolve the issue. 

Division: Kaohsiung Airport Branch
Contact: Officer Su
Tel:082-337028