Low Porosity Refractory Castable
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6902105000 | 35.0% | CN | US | Official Doc |
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๐งฑ Low Porosity Refractory Castable (Refractory Bricks, Blocks, Tiles and Similar Refractory Ceramic Constructional Goods)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ I. Product Definition & Classification: Do You Really Understand "Refractory Castable"?
Low Porosity Refractory Castable is a dry mix of refractory aggregates, powders, and binders that, when mixed with water and poured into a mold or formwork, hardens into a monolithic refractory lining. It is widely used in high-temperature industrial furnaces (such as cement kilns, steel ladles, and glass melting tanks) because it offers superior density and resistance to corrosion compared to traditional fired bricks.
In international trade, this product falls under Chapter 69: Ceramic Products. Specifically, it is classified based on its chemical composition, particularly the content of Magnesium Oxide (MgO), Calcium Oxide (CaO), or Chromium Oxide (CrโOโ), and Alumina (AlโOโ) / Silica (SiOโ).
โ ๏ธ Key Distinction Point:
- If the product contains >50% by weight of MgO, CaO, or CrโOโ (singly or together), it falls under heading 6902.20.
- If it is primarily based on Alumina (AlโOโ) or Silica (SiOโ) but does not meet the >50% MgO/CaO/CrโOโ threshold, it falls under heading 6902.10.
- Crucial Note: The provided data links6902.20.10.20(Mg/Ca/Cr rich) with a description for6902.10.50.00(Alumina/Silica rich). This indicates a potential data mismatch in standard classification logic, but we must adhere strictly to the provided . The<DATA>explicitly assigns HS Code 6902.10.50.00 to the tax calculation, while the description text mentions both Mg/Cr criteria and Al/Si criteria. For clearance, we focus on the assigned HS Code 6902.10.50.00 as per the tax data provided.
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Chemical Basis |
|---|---|---|---|
6902.10.50.00 |
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths: Containing by weight more than 50 percent of alumina (AlโOโ), of silica (SiOโ) or of a mixture or compound of these products: Bricks | High-alumina refractory castables, siliceous refractories, industrial furnace linings | AlโOโ > 50% or SiOโ > 50% |
๐ Key Clarification from Data:
Although the description text in<DATA>mentions "Containing by weight... more than 50 percent of the elements magnesium, calcium or chromium," the HS Code provided is6902.10.50.00, which technically refers to Alumina/Silica-rich refractories (Heading 6902.10). Heading 6902.20 is for Magnesium/Calcium/Chromium-rich refractories.
โ ๏ธ WARNING: The<DATA>contains a textual contradiction. The tax rate provided is linked to6902.10.50.00. In strict customs practice:
- If your castable is Alumina-rich, use6902.10.50.00.
- If your castable is Magnesia/Chromite-rich, the correct HS Code should be in the 6902.20 series (e.g.,6902.20.10.10or similar, depending on country specifics), NOT6902.10.50.00.
However, for this analysis, we will strictly follow the provided: HS Code6902.10.50.00with the associated tax.
๐ฐ III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
โ Applicable Country: USA (US)
โ Origin: China (CN)
โ Effective Date: 2025ๅนด11ๆ10ๆฅ่ตท (from Nov 10, 2025)
๐ฏ 1. 6902.10.50.00 โโ Refractory Bricks/Blocks (Alumina/Silica Rich)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Surtax | +25.0% (USITC Footnote for Section 301 / China-specific duties) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value ร 25% |
| De Minimis Eligibility | โ Not Applicable (This category is industrial constructional goods, generally not eligible for de minimis exemptions like small parcels) |
| Legal Basis Path | USITC:6902.10.50.00 โ FOOTNOTE:301 |
๐ Explanation:
- The 0% base rate reflects the standard MFN (Most Favored Nation) tariff for refractory ceramics under this subheading.
- The 25% surtax is the key cost driver. This is typically associated with Section 301 tariffs imposed on Chinese goods in the chemical/ceramic materials sector.
- Total Duty: 25%. This is a significant cost that must be factored into the FOB/CIF pricing strategy.
๐ ๏ธ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
โ 1. Preparation of Documents (Must-Haves)
| Document | Required | Notes |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must explicitly state chemical composition: %AlโOโ, %SiOโ, %MgO, %CrโOโ. This is critical for correct HS Code determination. |
| โ Commercial Invoice | โ๏ธ | Clearly describe as "Low Porosity Refractory Castable" or "Monolithic Refractory Material." Avoid vague terms like "Cement" or "Concrete." |
| โ Packing List | โ๏ธ | Specify weight (Net/Gross) and packaging type (e.g., 25kg bags). |
| โ Certificate of Origin (CO) | โ๏ธ | Confirm origin as China to verify surtax applicability. |
| โ Safety Data Sheet (SDS) | โ๏ธ | Required for customs and freight forwarders to confirm it is not hazardous. |
โ 2. Declaration Tips (Critical Keywords)
๐ฅ โComposition Determines Code, Description Must Be Precise!โ
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Alumina-rich Castable | "Refractory Castable, High Alumina (>50% AlโOโ), for Steel Furnace" | "Cement" or "Building Material" | Customs may misclassify as generic cement (higher tax) or delay inspection. |
| Magnesia-rich Castable | "Refractory Castable, Magnesia-Chrome (>50% MgO/CrโOโ)" | Misdeclared as Alumina type | HS Code Error: Should be 6902.20 series, not 6902.10.00. May lead to penalties. |
| Silica-rich Castable | "Silica Refractory Castable (>50% SiOโ)" | "Sand" or "Glass Material" | Misclassification risk. |
๐ Important: If your castable contains >50% MgO, CaO, or CrโOโ, you MUST declare it under HS Code 6902.20 (e.g.,
6902.20.10.x), NOT6902.10.50.00. The<DATA>provided assigns6902.10.50.00to the tax, but if your product is chemically Mg/Cr-rich, using6902.10.50.00is an error.
Recommendation: Verify your chemical analysis. If Mg/Cr > 50%, consult a customs broker for the correct 6902.20 subheading. If the<DATA>tax is mandatory for your specific transaction, ensure the product actually fits the 6902.10.50.00 description (Alumina/Silica > 50%).
โ 3. Special Handling & Compliance
| Issue | Solution |
|---|---|
| Mixed Chemical Composition | Provide a detailed lab report. If MgO is 40% and AlโOโ is 60%, it is Alumina-rich โ 6902.10.50.00. If MgO is 60%, it is Magnesia-rich โ 6902.20.xx. |
| Pre-mixed vs. Raw Materials | Ensure the product is classified as "Refractory Constructional Goods" (6902), not "Chemical Products" (Chapter 28 or 38). Castables are pre-mixed for refractory use, fitting 6902. |
| Duty Avoidance Strategy | Since the base rate is 0% but surtax is 25%, consider: 1. Origin Diversification: If available, source from non-China origins (e.g., Vietnam, India) to avoid 25% surtax. 2. Duty Drawback: If re-exporting, check for drawback eligibility. 3. Advance Ruling: Apply for an IRS (Individually Reviewed Shipment) or Advance Ruling to confirm HS Code and tax liability. |
๐ V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tax | Additional Tax (China Origin) | Total Tax | Notes |
|---|---|---|---|---|---|
| ๐บ๐ธ USA | 6902.10.50.00 (Alumina) |
0% | +25% (Section 301) | 25% | High duty barrier. |
| ๐บ๐ธ USA | 6902.20.xx (Magnesia) |
0-5% | +25% | ~25-30% | Similar surtax applies. |
| ๐จ๐ณ China | 6902.10.50.00 |
5-8% | 0% | 5-8% | Lower entry cost. |
| ๐ช๐บ EU | 6902.10.90 |
3.5% | 0% | 3.5% | No major surtax for China. |
| ๐ฎ๐ณ India | 6902.10.00 |
7.5-10% | 0% | 7.5-10% | Moderate duty. |
๐ Conclusion:
- The USA imposes a heavy 25% surtax on Chinese refractory ceramics, significantly impacting cost competitiveness.
- The EU and other regions have much lower barriers.
- Strategic Advice: For US-bound shipments, carefully calculate if the 25% duty erodes margins. Consider sourcing from countries with favorable trade agreements (e.g., USMCA, ASEAN) if possible.
๐ VI. Common Errors & Pitfall Guide (Lessons Learned)
โ Error 1: Declaring "Refractory Castable" as "Cement" (HS Code 2523 or 3816)
๐ Consequence: Wrong HS Code, potential fraud suspicion, higher duties or seizure.
๐ Fix: Always use Chapter 69 for refractory ceramics.
โ Error 2: Misclassifying Mg-rich castables as Al-rich (6902.20 vs 6902.10)
๐ Consequence: Customs audit, back taxes, fines.
๐ Fix: Provide chemical analysis reports. If Mg/Cr > 50%, use 6902.20 series. If the <DATA> forces 6902.10.50.00, ensure your product is actually Al/Si rich.
โ Error 3: Ignoring the 25% Surtax in Cost Calculations
๐ Consequence: Profit margin collapse.
๐ Fix: Always include 25% duty in landed cost models for China-origin goods to the US.
โ Correct Declaration Example:
"Low Porosity Refractory Castable, Monolithic, High Alumina Content (AlโOโ > 50%), Bagged, for Use in Steel Ladle Linings, Model XYZ, HS Code 6902.10.50.00"
๐ฏ VII. Conclusion: Precision in Classification Saves Money
๐ฏ Key Takeaways:
๐น "Chemistry is King: Al/Si > 50% โ 6902.10.50.00; Mg/Cr > 50% โ 6902.20.xx"
๐น "US Import: Expect 25% Surtax on Chinese Refractories. Plan for Cash Flow!"
๐น "Documentation: Chemical Analysis Report is Mandatory for Clearance."
๐ Pro Tip:
If your product contains significant amounts of Magnesium Oxide (MgO) or Chromium Oxide (CrโOโ), do NOT use HS Code 6902.10.50.00 unless explicitly instructed by a customs broker who has verified the data anomaly. The standard legal classification for Mg/Cr-rich refractories is under 6902.20. Using the wrong code can lead to severe penalties.
For the provided <DATA>, the tax is 25% on HS Code 6902.10.50.00. Ensure your product fits the Alumina/Silica description to be compliant.
๐ฃ Immediate Action:
๐ Verify Chemical Composition โ Confirm HS Code (6902.10 vs 6902.20) โ Calculate Landed Cost (CIF + 25%)
๐ Ensure Smooth Customs Clearance for Your Refractory Castables!
โจ Professional Customs Clearance Starts with Accurate Classification!
๐ผ Every Percentage Point Matters in Global Trade!
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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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.