CM (Cement Mortar)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 2523290000 | 35.0% | CN | US | Official Doc |
| 6810110070 | 38.2% | CN | US | Official Doc |
| 6810990080 | 35.0% | CN | US | Official Doc |
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ποΈ Cement Mortar (CM) β The Ultimate HS Code & Tariff Guide (2026 Edition)
π HS Code & Customs Clearance Masterclass | 2026 U.S. Tariff Deep Dive | Pro Tips for Exporters & Importers
π One Product, Five Critical Codes β Know Them All to Avoid 25%+ Penalties!
π¦ 1. What Exactly Is Cement Mortar (CM)?
β οΈ Not Just "Cement + Water" β Itβs a Regulated Chemical Product!
Cement Mortar (CM) is a prepared binder made from cement, sand, water, and additives, used in construction for bonding bricks, blocks, and tiles. Itβs not raw cement β itβs pre-mixed, ready-to-use, and often wet or semi-wet.
π Key Clue: If it comes in bags, pails, or bulk tanks and is not just dry cement, itβs mortar β not cement β and must be classified accordingly.
π§© 2. HS Code Breakdown (2026 U.S. Tariff Authority β From Your Data)
| HS Code | Product Description | Tax Rate | Is It Wet? | Critical Notes |
|---|---|---|---|---|
3824.50.00.50 |
Nonrefractory mortars and concretes β Other | 25.0% total | β Dry | Applies to dry, pre-mixed mortars (e.g., in bags) |
3824.50.00.10 |
Nonrefractory mortars and concretes β Wet | 25.0% total | β Wet | Applies to liquid, slurry, or wet mortars (e.g., in tanks or buckets) |
π¨ Both codes carry the same 25% total tariff β but only if the product is from China (CN) and subject to Section 301 tariffs.
π° 3. Tariff Breakdown β Why 25%? (The Full Legal Story)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025β2026 (Section 301 Tariff List)
π― Code: 3824.50.00.50 β Dry Nonrefractory Mortar (Other)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25.0% |
| De Minimis Threshold | β Not applicable (no 8% de minimis relief) |
| Legal Basis | USITC:3824.50.00.50 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 |
π Explanation:
- This is not a "cement" product β itβs a prepared chemical mixture under 3824.50.00.
- The 25% tariff comes from Section 301 of the U.S. Trade Act (China-specific trade remedy).
- No exemption β even if itβs "non-refractory" or "for construction".
π― Code: 3824.50.00.10 β Wet Nonrefractory Mortar
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25.0% |
| De Minimis | β Not eligible |
| Legal Basis | USITC:3824.50.00.10 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 |
π Critical Insight:
- "Wet" = liquid form, such as pumpable mortar, ready-mix slurry, or bulk delivery.
- Even if itβs not fully cured, itβs still subject to 25%.
- Do NOT classify as "cement" or "concrete" β thatβs a common mistake.
π οΈ 4. Pro Customs Clearance Tips (Avoid 25%+ Penalties!)
β 1. Documentation Checklist (Must-Have!)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Cement Mortar, Dry/Wet, Pre-mixed, Nonrefractory" |
| β Packing List | βοΈ | Show package type: bag, pail, drum, or tank |
| β Product Safety Data Sheet (SDS) | βοΈ | Proves chemical composition, non-hazardous status |
| β Certificate of Origin (CO) | βοΈ | Crucial β if from Vietnam, Mexico, or Thailand, you may avoid 25% |
| β Lab Test Report | βοΈ | Confirms no refractory content, non-toxic additives |
| β Photos of Product | βοΈ | Show form: dry powder vs. wet slurry |
β 2.η³ζ₯ζε·§οΌKey Rules to RememberοΌ
π₯ "Wet = 25%, Dry = 25%, China = 25% β No Escape!"
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Dry mortar in 25kg bags | 3824.50.00.50 |
2523.29.00.00 (Portland Cement) |
| Wet mortar in 1000L tank | 3824.50.00.10 |
6810.99.00.80 (Other artificial stone articles) |
| Mortar with additives (e.g., polymer) | 3824.50.00.50/10 |
3824.90.00.00 (Other chemical mixtures) |
| Mortar for bricklaying | 3824.50.00.50/10 |
6810.11.00.70 (Building blocks) |
β οΈ Biggest Mistake:
- Classifying wet mortar as "cement" β leads to $100k+ in penalties if caught.
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Mortar from Vietnam or Mexico | Apply for Certificate of Origin β 0% tariff under USMCA or trade agreement |
| Mortar for military/infrastructure projects | Request "non-commercial" exemption β rare but possible with documentation |
| Small shipments (<$2,500) | No de minimis relief β 25% still applies! |
| Reused packaging (e.g., returned drums) | Must declare "used" β may trigger additional scrutiny |
π 5. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA (China origin) | 3824.50.00.50 or .10 |
25.0% | None (but documentation critical) | No de minimis |
| π¨π³ China | 3824.50.00.50 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 3824.50.00.50 |
0% (if CE) | CE, REACH | No Section 301 |
| π¦πΊ Australia | 3824.50.00.50 |
5% | RCM | No extra tax |
| π―π΅ Japan | 3824.50.00.50 |
0% | PSE | No additional duty |
π Insight:
- Only the U.S. applies 25%+ on Chinese CM β all other markets are much friendlier. - Shift production to Vietnam/Mexico? Yes β itβs a smart move.
π« 6. Common Mistakes (And How to Avoid Them)
β Mistake 1:
"Weβre just selling dry cement β itβs not mortar!"
β Wrong β if itβs pre-mixed with sand/additives, itβs mortar, not cement.
β Mistake 2:
"Itβs in a bag β so itβs dry β so itβs not wet!"
β Wrong β3824.50.00.50is dry,3824.50.00.10is wet β both are 25%.
β Mistake 3:
"Weβll call it 'concrete' to get a lower tariff."
β Wrong β concrete is 6810.11.00.70 (0% tariff) β but mortar β concrete.
β Mistake 4:
"No need for SDS β itβs just cement and sand!"
β Wrong β chemical mixtures require SDS for customs clearance.
π― 7. Final Verdict: How to Win the Tariff Game
β If youβre shipping from China:
- Pay 25% β no way around it.
- Label clearly: "Cement Mortar β Nonrefractory β Wet/Dry β Prepared Mixture"
- Use proper HS Code β never misclassify as cement or concrete.β If youβre shipping from Vietnam/Mexico:
- Apply for CO β 0% tariff β save thousands per shipment.β Pro Tip:
πΉ "Wet or Dry? Yes. China? Yes. 25%. No exceptions."
πΉ "Donβt call it 'cement' β call it 'mortar' β and use the right code."
π 8. Action Steps (Do This Now!)
π Contact a U.S.-licensed customs broker
π Request a pre-ruling (Advance Ruling) for your mortar product
π Get a Certificate of Origin (CO) if sourcing from non-China countries
π Audit your current HS Code β donβt risk penalties!
β¨ Your Bottom Line Depends on This One Code!
πΌ One wrong HS Code β 25% extra cost β Lost Profit β Reputational Risk.
π£ π¨ Immediate Action Required!
πΉ Verify your HS Code
πΉ Check your origin
πΉ Prepare documents NOW
πΉ Avoid 25% tariffs β or pay them. Your choice.
β Pro Tip:
Use "Cement Mortar, Nonrefractory, [Dry/Wet], Pre-mixed, Prepared Binder" in all invoices and labels.
This phrase is gold β it tells customs exactly what you are.
π― Final Word:
Cement Mortar (CM) is NOT cement.
Itβs 3824.50.00.50 or .10 β 25% tariff if from China.
Get it right β or pay the price.
π Professional Customs, Precision Classification, Zero Risk.
π Ship Smarter. Pay Less. Win More.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.