Artificial Stone

🪨 Artificial Stone (人造石材)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is "Artificial Stone" in Customs Terms?

Artificial Stone, in the context of international trade, is a broad category of engineered materials composed of natural aggregates (like quartz, marble chips, or granite dust) bound together with synthetic resins, cement, or other polymers.

In customs classification, "Artificial Stone" is not a single HS Code. Instead, it is classified based on its primary material composition and binding agent. The three most common classifications for Artificial Stone are:

1. Quartz Countertops/Slabs (Resin-Bound): Primarily classified under Chapter 39 (Plastics/Resins) because the resin acts as the binding matrix.
2. Engineered Stone/Cement-Based Stones: Classified under Chapter 68 (Stone, Plaster, Cement) as they are treated as artificial stone products.
3. Other Composite Stone Products: May fall under Chapter 68 or Chapter 39 depending on the specific dominant material and structure.

⚠️ Key Classification Point:
- If the product is primarily resin/plastic-bonded (e.g., Quartz countertops), it may be classified under 3926.90.40.00.
- If the product is cement/stone-based (e.g., engineered stone tiles, artificial stone blocks), it may be classified under 6810.19.12.00 or 6810.99.00.20.
- Misclassification Risk: Declaring a resin-based quartz slab as "stone" (Chapter 68) can lead to higher tariffs (up to 49.9%) vs. the correct "plastic/resin" classification (12.8%).

📦 II. HS Code Classification Details (2026 Latest Tariff Reference)

🔍 Critical Distinction:
- Quartz Countertops: Usually classified under 3926.90.40.00 if resin is the primary binder.
- Engineered Stone Tiles: Usually classified under 6810.19.12.00 if cement-based.
- General Artificial Stone制品: May fall under 6810.99.00.20 if not specifically resin or cement-based.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)

🎯 1. 3926.90.40.00 —— Artificial Stone Products (Resin/Plastic-Based)

📌 Explanation:
- This classification benefits from a lower base tariff (2.8%) and no 301 tariff (0%) because it is considered a "plastic/resin article" under Chapter 39.
- Only the 10% IEEPA surcharge applies, resulting in a much lower total tax (12.8%) compared to other classifications.

🎯 2. 6810.19.12.00 —— Artificial Stone Products (Cement-Based)

📌 Note:
- This classification is subject to the 301 tariff (25%) because it is classified under Chapter 68 (Stone, Plaster, Cement).
- The total tax rate is 39.9%, which is significantly higher than the resin-based classification.

🎯 3. 6810.99.00.20 —— Other Artificial Stone Products

📌 Note:
- Although the base tariff is 0%, the 301 tariff (25%) still applies, leading to a total tax rate of 35.0%.
- This classification is often used for general artificial stone products that do not fit specifically into the resin or cement-based categories.

🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)

✅ 1. Required Documentation Checklist (Mandatory)

✅ 2. Declaration Tips (Key Strategy)

🔥 "Clarify Binding Agent, Choose Right Chapter, Lower Tariff Guaranteed!"

✅ 3. Special Cases Handling

🌍 V. Global Market Customs Comparison (2026 Latest)

📌 Conclusion:
- USA is the only market imposing high additional taxes on Artificial Stone from China;
- China-origin Artificial Stone faces high clearance costs in the US, suggesting early evaluation of supply chain adjustments.

📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)

❌ Mistake 1: Declaring Quartz Countertops as "Cement-Based Stone"
👉 Consequence: Tax jumps from 12.8% to 39.9% → Higher costs!

❌ Mistake 2: Not providing Material Composition Reports
👉 Consequence: Customs cannot verify binding agent → Delays or Rejection

❌ Mistake 3: Using vague terms like "Stone Products" without specifying resin/cement
👉 Consequence: Customs may assign the highest tax rate (39.9%) by default

❌ Mistake 4: Assuming all Artificial Stone falls under Chapter 68
👉 Consequence: Miss out on lower tariff (12.8%) for resin-based products

✅ Correct Practice:

"Quartz Countertop, 2cm thickness, 93% Quartz, 7% Resin, Polished Surface, Model XYZ, FCC & RoHS Certified"

🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!

🎯 Remember This Mantra:

🔹 "Resin-Bound = 12.8%, Cement-Bound = 39.9%, General Stone = 35.0%!"
🔹 "HS Code Determines Tax Rate, Declaration Accuracy Saves Money!"

📌 Tip:
If your Artificial Stone originates from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption, reducing the tax to 0%~5%.
Recommend applying for Advance Ruling to avoid clearance risks.

📣 Act Now:

📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Ensure Your Artificial Stone Clears Customs Smoothly, Boosts Profits!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!