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Heading 2514 : Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
Slate, which splits readily into thin sheets, is generally bluish-grey but sometimes black or tending towards purple.The heading covers slate in the mass or roughly trimmed or merely cut, by sawing or otherwise (e.g., with a wire strand), into blocks or slabs of a rectangular (including square) shape. Slate powder and waste are also included in this heading.
On the other hand, this heading does not cover mosaic cubes of heading 68.02, or the following goods which are to be classified in heading 68.03 : (a) Blocks, slabs and sheets further worked than described above, e.g., cut or sawn to shapes other than rectangular (including square), ground, polished, chamfered or otherwise worked. (b) Roofing, facing and damp course slates, even if shaped or processed as specified in the text of this heading. (c) Articles of agglomerated slate. The heading also excludes slates and slate blackboards prepared for writing or drawing, whether framed or not (heading 96.10) and slate pencils (heading 96.09).
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