Gypsum Products
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🏗️ Gypsum Products (Plaster, Anhydrite, and Calcined Sulfate of Lime)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 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.
⚠️ Key Distinction Point:
- If it is raw powder or loose calcined powder intended for mixing on-site →归入 Chapter 25 (e.g., 2520).
- If it is pre-mixed, formed, or packaged for direct application (like drywall/plasterboard) →归入 Chapter 68 (e.g., 6809).
- Critical Error: Declaring "Plasterboard" as "Gypsum Powder" to avoid Chapter 68 duties is a major red flag for customs.
📦 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. | ✅ Loose powder/crystals; no additives that change nature. |
2520.20.00.00 |
Natural gypsum; anhydrite | Raw mining product, uncalcined. | ✅ 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. | ✅ 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. | ✅ 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. | ✅ 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). | ✅ Mixtures where gypsum is a component but not the primary binding agent in raw form. |
🔍 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!
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 2520.10.00.00 —— 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 × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:2520.10.00.00 → FOOTNOTE:9903.25.10 → IEEPA:9903.01.25 |
📌 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.
🎯 2. 6809.11.00.00 & 6809.19.00.00 —— 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 × Total Rate |
| De Minimis Eligibility | ❌ Not Eligible |
📌 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.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Calcined Gypsum" vs. "Plasterboard," chemical composition, moisture content. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For powders, to ensure no hazardous substances. |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for determining IEEPA applicability. Must specify "Made in China." |
| ✅ Commercial Invoice | ✔️ | Clearly describe: "Calcined Gypsum Powder, HS 2520.10" or "Gypsum Board, HS 6809.11." Avoid vague terms like "Building Material." |
| ✅ Bill of Lading (B/L) | ✔️ | Ensure packaging type (bulk bags vs. palletized boards) matches description. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Powder is 25, Board is 68, Origin Matters, Don't Fake It!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Loose white powder for mixing | HS 2520.10.00.00 | Declare as "Plasterboard" → Wrong HS, wrong duty |
| Pre-cut white sheets with paper | HS 6809.11.00.00 | Declare as "Gypsum Powder" → Smuggling risk, high penalty |
| Decorative gypsum statues | HS 6815.99.00.00 | Declare as "Powder" → Wrong classification |
| Mixed mortar (gypsum + sand + additives) | Check HS 3824 or 2523 | Declare as "Pure Gypsum" → Misleading customs |
✅ 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. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 2520.10 / 6809.11 |
35% (Powder) / ~23-43% (Board) | No specific cert, but strict origin rules | Section 301 + IEEPA hit hard. |
| 🇨🇳 China | 2520.10 / 6809.11 |
0% - 5% | CCC (for some building materials) | Imports are cheap, exports face foreign tariffs. |
| 🇪🇺 EU | 2520.10 / 6809.11 |
0% - 3.5% | CE (for construction products - CPR) | CE Marking mandatory for construction use. |
| 🇬🇧 UK | 2520.10 / 6809.11 |
0% - 5% | UKCA Mark (post-Brexit) | Replaced CE with UKCA. |
| 🇦🇺 Australia | 2520.10 / 6809.11 |
5% | NCC (National Construction Code) | Must meet Australian Standards. |
📌 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.
📌 VI. Common Mistakes & Pitfall Guide (Lessons from Blood & Tears)
❌ Mistake 1: Declaring "Plasterboard" as "Gypsum Powder" to save duty.
👉 Consequence: Customs inspection reveals pre-cut sheets. Penalty + Back Taxes + Potential Seizure.
❌ Mistake 2: Not disclosing "Antidumping" risk for Gypsum Board.
👉 Consequence: If AD/CVD orders are active, you may owe 100%+ duties retroactively.
❌ Mistake 3: Using vague descriptions like "Building Material" or "Plaster" on the invoice.
👉 Consequence: Customs assigns a worst-case HS Code (often higher duty) or delays shipment for clarification.
❌ Mistake 4: Ignoring IEEPA surcharges for China-origin goods post-Nov 2025.
👉 Consequence: Underpayment by 10%. Audit target.
✅ 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"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Powder 25, Board 68, Additives 38. Origin Defines Duty, Don't Hide the Truth!"
🔹 "US Market is Tough: 35%+ for Powder, Check AD Orders for Board!"
📌 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.
📣 Immediate Action:
📞 Review your product specs.
📄 Verify HS Code with a licensed customs broker.
🌍 Check latest USITC footnotes for IEEPA/Section 301 applicability.
🚀 Clear your goods smoothly, avoid penalties, and maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of duty affects your bottom line!
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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。