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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🏗️ 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:3824.50.00.50 → FOOTNOTE:9903.88.01 → IEEPA: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:3824.50.00.10 → FOOTNOTE:9903.88.01 → IEEPA: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 Origin → 0% 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 CM — all 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!"
❌ Wrong —3824.50.00.50is dry,3824.50.00.10is wet — both are 25%.
❌ Mistake 3:
"We’ll call it 'concrete' to get a lower tariff."
❌ Wrong — concrete is 6810.11.00.70 (0% tariff) — but mortar ≠ concrete.
❌ Mistake 4:
"No need for SDS — it’s just cement and sand!"
❌ Wrong — chemical 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 Code — never misclassify as cement or concrete.✅ If you’re shipping from Vietnam/Mexico:
- Apply for CO → 0% tariff → save 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 Code — don’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 .10 — 25% 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。
从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。