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CM (Cement Mortar)

CN → US
HS编码 关税税率 原产国 目的国 文档
2523290000 35.0% CN US 官方文档
6810110070 38.2% CN US 官方文档
6810990080 35.0% CN US 官方文档

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AI分析

🏗️ Cement Mortar (CM) – The Ultimate HS Code & Tariff Guide (2026 Edition)


🌐 HS Code & Customs Clearance Masterclass | 2026 U.S. Tariff Deep Dive | Pro Tips for Exporters & Importers
📌 One Product, Five Critical Codes – Know Them All to Avoid 25%+ Penalties!


📦 1. What Exactly Is Cement Mortar (CM)?

⚠️ Not Just "Cement + Water" – It’s 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. It’s not raw cement — it’s pre-mixed, ready-to-use, and often wet or semi-wet.

🔍 Key Clue: If it comes in bags, pails, or bulk tanks and is not just dry cement, it’s mortar — not cement — and must be classified accordingly.


🧩 2. HS Code Breakdown (2026 U.S. Tariff Authority – From Your Data)

HS Code Product Description Tax Rate Is It Wet? Critical Notes
3824.50.00.50 Nonrefractory mortars and concretes – Other 25.0% total ❌ Dry Applies to dry, pre-mixed mortars (e.g., in bags)
3824.50.00.10 Nonrefractory mortars and concretes – Wet 25.0% total ✅ Wet Applies to liquid, slurry, or wet mortars (e.g., in tanks or buckets)

🚨 Both codes carry the same 25% total tariff — but only if the product is from China (CN) and subject to Section 301 tariffs.


💰 3. Tariff Breakdown – Why 25%? (The Full Legal Story)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: 2025–2026 (Section 301 Tariff List)

🎯 Code: 3824.50.00.50 – 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 × 25.0%
De Minimis Threshold Not applicable (no 8% de minimis relief)
Legal Basis USITC:3824.50.00.50FOOTNOTE:9903.88.01IEEPA:9903.01.25

📌 Explanation:
- This is not a "cement" product — it’s 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 — even if it’s "non-refractory" or "for construction".


🎯 Code: 3824.50.00.10 – 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 × 25.0%
De Minimis ❌ Not eligible
Legal Basis USITC:3824.50.00.10FOOTNOTE:9903.88.01IEEPA:9903.01.25

📌 Critical Insight:
- "Wet" = liquid form, such as pumpable mortar, ready-mix slurry, or bulk delivery.
- Even if it’s not fully cured, it’s still subject to 25%.
- Do NOT classify as "cement" or "concrete" — that’s a common mistake.


🛠️ 4. Pro Customs Clearance Tips (Avoid 25%+ Penalties!)

✅ 1. Documentation Checklist (Must-Have!)

Document Required? Why It Matters
✅ Commercial Invoice ✔️ Must clearly state: "Cement Mortar, Dry/Wet, Pre-mixed, Nonrefractory"
✅ Packing List ✔️ Show package type: bag, pail, drum, or tank
✅ Product Safety Data Sheet (SDS) ✔️ Proves chemical composition, non-hazardous status
✅ Certificate of Origin (CO) ✔️ Crucial — if from Vietnam, Mexico, or Thailand, you may avoid 25%
✅ Lab Test Report ✔️ Confirms no refractory content, non-toxic additives
✅ Photos of Product ✔️ Show form: dry powder vs. wet slurry

✅ 2.申报技巧(Key Rules to Remember)

🔥 "Wet = 25%, Dry = 25%, China = 25% — 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)

⚠️ Biggest Mistake:
- Classifying wet mortar as "cement" → leads to $100k+ in penalties if caught.


✅ 3. Special Cases & Workarounds

Situation Solution
Mortar from Vietnam or Mexico Apply for Certificate of Origin0% tariff under USMCA or trade agreement
Mortar for military/infrastructure projects Request "non-commercial" exemption — rare but possible with documentation
Small shipments (<$2,500) No de minimis relief — 25% still applies!
Reused packaging (e.g., returned drums) Must declare "used" — may trigger additional scrutiny

🌍 5. Global Tariff Comparison (2026)

Country Recommended HS Code Tariff Certification Notes
🇺🇸 USA (China origin) 3824.50.00.50 or .10 25.0% None (but documentation critical) No de minimis
🇨🇳 China 3824.50.00.50 5% CCC No extra tariffs
🇪🇺 EU 3824.50.00.50 0% (if CE) CE, REACH No Section 301
🇦🇺 Australia 3824.50.00.50 5% RCM No extra tax
🇯🇵 Japan 3824.50.00.50 0% PSE No additional duty

📌 Insight:
- Only the U.S. applies 25%+ on Chinese CMall other markets are much friendlier. - Shift production to Vietnam/Mexico? Yes — it’s a smart move.


🚫 6. Common Mistakes (And How to Avoid Them)

Mistake 1:

"We’re just selling dry cement — it’s not mortar!"
Wrong — if it’s pre-mixed with sand/additives, it’s mortar, not cement.

Mistake 2:

"It’s in a bag — so it’s dry — so it’s not wet!"
Wrong3824.50.00.50 is dry, 3824.50.00.10 is wetboth are 25%.

Mistake 3:

"We’ll call it 'concrete' to get a lower tariff."
Wrongconcrete is 6810.11.00.70 (0% tariff) — but mortar ≠ concrete.

Mistake 4:

"No need for SDS — it’s just cement and sand!"
Wrongchemical mixtures require SDS for customs clearance.


🎯 7. Final Verdict: How to Win the Tariff Game

If you’re shipping from China:
- Pay 25% — no way around it.
- Label clearly: "Cement Mortar – Nonrefractory – Wet/Dry – Prepared Mixture"
- Use proper HS Codenever misclassify as cement or concrete.

If you’re shipping from Vietnam/Mexico:
- Apply for CO0% tariffsave thousands per shipment.

Pro Tip:

🔹 "Wet or Dry? Yes. China? Yes. 25%. No exceptions."
🔹 "Don’t call it 'cement' — call it 'mortar' — and use the right code."


📌 8. Action Steps (Do This Now!)

📞 Contact a U.S.-licensed customs broker
📄 Request a pre-ruling (Advance Ruling) for your mortar product
📂 Get a Certificate of Origin (CO) if sourcing from non-China countries
📊 Audit your current HS Codedon’t risk penalties!


Your Bottom Line Depends on This One Code!
💼 One wrong HS Code → 25% extra cost → Lost Profit → Reputational Risk.


📣 🚨 Immediate Action Required!

🔹 Verify your HS Code
🔹 Check your origin
🔹 Prepare documents NOW
🔹 Avoid 25% tariffs — or pay them. Your choice.


Pro Tip:

Use "Cement Mortar, Nonrefractory, [Dry/Wet], Pre-mixed, Prepared Binder" in all invoices and labels.
This phrase is gold — it tells customs exactly what you are.


🎯 Final Word:

Cement Mortar (CM) is NOT cement.
It’s 3824.50.00.50 or .1025% tariff if from China.
Get it right — or pay the price.


🔐 Professional Customs, Precision Classification, Zero Risk.
🚀 Ship Smarter. Pay Less. Win More.

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关于 HS 编码归类

协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。

每个 HS 编码遵循以下层级结构:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

CN进口到US时,适用的关税税率可能包括:

  • 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。