Gypsum Products
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ποΈ Gypsum Products (Plaster, Anhydrite, and Calcined Sulfate of Lime)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy π I. Product Definition & Classification: Do You Truly Understand "Gypsum"?
Gypsum products are widely used in construction, interior decoration, and industrial manufacturing. In international trade, "Gypsum Products" is not a single HS Code but a category that splits sharply based on processing degree and end-use. Misclassification here leads to massive tariff discrepancies and customs delays.
We distinguish between two main categories:
1. Raw or Calcined Gypsum (Unprocessed/Semi-processed): * Gypsum in Raw State: Natural mineral gypsum, crushed or powdered, but not calcined. * Calcined Gypsum (Plaster of Paris): Gypsum heated to remove water of crystallization (beta-hemihydrate or alpha-hemihydrate). This is the most common form for construction plaster.
2. Manufactured Gypsum Articles (Finished Goods): * Gypsum Boards/Plasters: Plasterboards, plaster blocks, panels, or finished decorative items made from calcined gypsum mixed with additives.
β οΈ Key Distinction Point:
- If it is raw powder or loose calcined powder intended for mixing on-site βε½ε ₯ Chapter 25 (e.g., 2520).
- If it is pre-mixed, formed, or packaged for direct application (like drywall/plasterboard) βε½ε ₯ Chapter 68 (e.g., 6809).
- Critical Error: Declaring "Plasterboard" as "Gypsum Powder" to avoid Chapter 68 duties is a major red flag for customs.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Identifier |
|---|---|---|---|
2520.10.00.00 |
Calcined gypsum (including roasted or calcined stucco) | Raw material for construction, art casting, medical splints. Usually sold in bulk bags. | β Loose powder/crystals; no additives that change nature. |
2520.20.00.00 |
Natural gypsum; anhydrite | Raw mining product, uncalcined. | β Unprocessed mineral. |
6809.11.00.00 |
Tables, slabs, panels, flooring and wall cladding... of gypsum or other materials of heading 68.01 | Drywall, plasterboard, ceiling tiles. | β Pre-formed, often paper-faced. |
6809.19.00.00 |
Other tables, slabs, panels, flooring and wall cladding... of gypsum | Non-paper-faced gypsum boards, solid gypsum panels. | β Solid, dense, pre-shaped. |
6815.99.00.00 |
Other articles of stone or other mineral substances (not elsewhere specified) | Gypsum ornaments, decorative items, specific industrial parts. | β Finished decorative/industrial items. |
3824.99.99.99 |
Gypsum-based mortars or plasters (if mixed with binders/additives in a way that changes classification) | Pre-mixed plaster powders for application (e.g., joint compound). | β Mixtures where gypsum is a component but not the primary binding agent in raw form. |
π Key Reminder:
- Chapter 25 covers the mineral and its simple calcination.
- Chapter 68 covers worked articles (boards, panels, statues).
- If the product is "Plaster of Paris" in powder form, it is 2520.10. If it is "Plasterboard", it is 6809. Do not confuse them!
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 onwards (including subsequent imports)
π― 1. 2520.10.00.00 ββ Calcined Gypsum (Raw/Semi-Processed)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Surtax | +25% (under USITC Footnote 9903.25.10, often subject to Section 301) |
| IEEPA Surtax | +10% (against China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:2520.10.00.00 β FOOTNOTE:9903.25.10 β IEEPA:9903.01.25 |
π Explanation:
- Although the base duty is 0%, calcined gypsum from China is heavily scrutinized.
- The 25% Section 301 tariff often applies to certain gypsum products unless specifically exempted.
- The 10% IEEPA is a new layer added in late 2025.
- Total 35% makes exporting raw calcined gypsum from China to the US less competitive compared to other origins.
π― 2. 6809.11.00.00 & 6809.19.00.00 ββ Gypsum Boards/Plasterboards
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (general MFN rate for Chapter 68 articles) |
| USITC Surtax | +7.5% (Section 301 on certain stone/gypsum products, varies by specific subheading; some may be exempt, but high probability of 7.5-25%) |
| IEEPA Surtax | +10% (against China) |
| Total Tax Rate | ~22.8% - 42.8% (depending on specific product exemption status) |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Eligibility | β Not Eligible |
π Note:
- Plasterboard is considered a "worked article."
- Many gypsum board manufacturers have shifted production to Vietnam or Mexico to avoid China-origin tariffs.
- If you declare Chinese-origin gypsum board as "Vietnamese," it is fraud. Ensure proper origin labeling.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Calcined Gypsum" vs. "Plasterboard," chemical composition, moisture content. |
| β Material Safety Data Sheet (MSDS) | βοΈ | For powders, to ensure no hazardous substances. |
| β Certificate of Origin (CO) | βοΈ | Critical for determining IEEPA applicability. Must specify "Made in China." |
| β Commercial Invoice | βοΈ | Clearly describe: "Calcined Gypsum Powder, HS 2520.10" or "Gypsum Board, HS 6809.11." Avoid vague terms like "Building Material." |
| β Bill of Lading (B/L) | βοΈ | Ensure packaging type (bulk bags vs. palletized boards) matches description. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βPowder is 25, Board is 68, Origin Matters, Don't Fake It!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Loose white powder for mixing | HS 2520.10.00.00 | Declare as "Plasterboard" β Wrong HS, wrong duty |
| Pre-cut white sheets with paper | HS 6809.11.00.00 | Declare as "Gypsum Powder" β Smuggling risk, high penalty |
| Decorative gypsum statues | HS 6815.99.00.00 | Declare as "Powder" β Wrong classification |
| Mixed mortar (gypsum + sand + additives) | Check HS 3824 or 2523 | Declare as "Pure Gypsum" β Misleading customs |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Gypsum with Additives | If additives exceed certain percentages, it may no longer be "natural gypsum" and could fall under 3824 (preparations). Provide formulation. |
| Packaging Type | Bulk bags (1 ton) vs. retail packs. Retail packs might be considered "consumer goods" and attract different scrutiny. |
| Antidumping Duties | Watch Out: Some countries (like the US) have had antidumping duties on Chinese gypsum board or wallboard in the past. Check current AD/CVD orders. |
| Origin Fraud | Transshipping Chinese goods through Thailand/Vietnam without substantial transformation. High risk. CBP uses RFID and traceability. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 2520.10 / 6809.11 |
35% (Powder) / ~23-43% (Board) | No specific cert, but strict origin rules | Section 301 + IEEPA hit hard. |
| π¨π³ China | 2520.10 / 6809.11 |
0% - 5% | CCC (for some building materials) | Imports are cheap, exports face foreign tariffs. |
| πͺπΊ EU | 2520.10 / 6809.11 |
0% - 3.5% | CE (for construction products - CPR) | CE Marking mandatory for construction use. |
| π¬π§ UK | 2520.10 / 6809.11 |
0% - 5% | UKCA Mark (post-Brexit) | Replaced CE with UKCA. |
| π¦πΊ Australia | 2520.10 / 6809.11 |
5% | NCC (National Construction Code) | Must meet Australian Standards. |
π Conclusion:
- The US is the most expensive market due to layered tariffs.
- EU/UK require CE/UKCA for construction products, which is a compliance hurdle, not just a tariff one.
- China remains the largest producer, but exporting to the US requires careful tariff planning.
π VI. Common Mistakes & Pitfall Guide (Lessons from Blood & Tears)
β Mistake 1: Declaring "Plasterboard" as "Gypsum Powder" to save duty.
π Consequence: Customs inspection reveals pre-cut sheets. Penalty + Back Taxes + Potential Seizure.
β Mistake 2: Not disclosing "Antidumping" risk for Gypsum Board.
π Consequence: If AD/CVD orders are active, you may owe 100%+ duties retroactively.
β Mistake 3: Using vague descriptions like "Building Material" or "Plaster" on the invoice.
π Consequence: Customs assigns a worst-case HS Code (often higher duty) or delays shipment for clarification.
β Mistake 4: Ignoring IEEPA surcharges for China-origin goods post-Nov 2025.
π Consequence: Underpayment by 10%. Audit target.
β Correct Practice:
"Calcined Gypsum Powder, 99% Pure, HS 2520.10.00.00, Made in China"
OR
"Paper-Faced Gypsum Board, 12mm, HS 6809.11.00.00, Made in China"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mnemonic:
πΉ "Powder 25, Board 68, Additives 38. Origin Defines Duty, Don't Hide the Truth!"
πΉ "US Market is Tough: 35%+ for Powder, Check AD Orders for Board!"
π Tips:
- If you are exporting Gypsum Board from China to the US, consult a trade lawyer to check for active Antidumping (AD) duties.
- For Gypsum Powder, calculate the 35% total tax into your pricing model.
- Consider supply chain diversification (e.g., sourcing from Turkey, Iran, or India) to mitigate US tariffs.
π£ Immediate Action:
π Review your product specs.
π Verify HS Code with a licensed customs broker.
π Check latest USITC footnotes for IEEPA/Section 301 applicability.
π Clear your goods smoothly, avoid penalties, and maximize profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point of duty affects your bottom line!
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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.