2514.00.00.00 - Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

This HTS category, 2514.00.00.00, specifically classifies slate, a fine-grained metamorphic rock, irrespective of its initial processing. The key criterion for inclusion is the material itself – slate. While it can be roughly trimmed or cut into basic rectangular shapes (including squares) by sawing or other methods, further intricate shaping or processing would generally place it into a different HTS classification. This classification focuses on the fundamental form of the rock as it's extracted and prepared for basic use or further fabrication.

Unlike other products within Chapter 25, such as salt, sulfur, or various earths and stones, this category is exclusively dedicated to slate. For instance, it is distinct from building stones of Chapter 2506, which might include granite or marble, by its unique composition and fissile characteristics. Similarly, it differentiates from plastering materials like gypsum (Chapter 2520) by its geological origin and primary applications. The emphasis here is on the inherent properties of slate as a natural mineral resource.

As a leaf node in the HTS structure, 2514.00.00.00 does not have further subcategories. Therefore, classification under this code hinges on meeting the description's criteria for slate, whether roughly trimmed or simply cut into blocks or slabs of a rectangular form. Specific applications, such as roofing tiles, flooring, or decorative elements, are not determinative of classification at this level, provided the material remains slate and its processing is limited to the described basic shaping.