White Cement Fireproof Mortar
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6810990080 | 35.0% | CN | US | 官方文档 |
| 6810990020 | 35.0% | CN | US | 官方文档 |
| 2523210000 | 35.0% | CN | US | 官方文档 |
| 2523900000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🏗️ White Cement Fireproof Mortar (Special Hydraulic Cement & Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: What Exactly is "White Cement Fireproof Mortar"?
White Cement Fireproof Mortar is a specialized construction material used for high-temperature resistance, fireproofing, and aesthetic finishing. In international trade, it is not simply treated as one item. Its classification depends on its physical state at import (powder vs. pre-mixed slab/article) and its chemical composition.
There are two primary classification paths: 1. Raw Material State: If imported as a powder or loose mix for on-site application → Falls under Hydraulic Cements. 2. Finished/Article State: If imported as pre-formed slabs, panels, or specific articles made from this mortar → Falls under Articles of Cement/Concrete.
⚠️ Key Distinction Point:
- If the product is a powder/granular mix containing hydraulic binders (even if white and fireproof) → Classify under Chapter 25 (2523).
- If the product is a manufactured article (e.g., cut slabs, pre-cast panels) made from cementitious material → Classify under Chapter 68 (6810).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Physical State |
|---|---|---|---|
2523.21.00.00 |
White Portland Cement, whether or not artificially colored | Imported as powder/bags; used for mixing on-site; white aesthetic finish. | ✅ Powder/Granular |
2523.90.00.00 |
Other Hydraulic Cements | Imported as powder/bags; non-Portland hydraulic binders (e.g., aluminous, slag-based) used for fireproofing. | ✅ Powder/Granular |
6810.99.00.80 |
Other articles of cement/concrete: Other | Imported as pre-formed articles (not slabs); generic cementitious products. | ✅ Solid Article |
6810.99.00.20 |
Agglomerated Quartz Slabs: In slabs ≥3m x ≥1.25m | Specific pre-cast slabs used for countertops/fireproof cladding. | ✅ Large Slab |
🔍 Important Reminder:
- "Fireproof Mortar" as a Powder: If it is a mix of white cement and fire-resistant aggregates, it is still classified as Cement if it requires mixing before use. It does not become a "fireproof article" until manufactured. - "White Cement" Specifics: The HS Code2523.21.00.00explicitly covers White Cement. If the mortar is primarily white Portland cement-based, this is the most precise code for the raw material.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 2523.21.00.00 — White Cement (Powder/Bagged)
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Tax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible (High-value industrial goods typically excluded or scrutinized) |
| Legal Basis Path | 301:2523.21.00.00 → FOOTNOTE:2523.21.00.00 |
📌 Explanation:
- White Cement is explicitly listed under2523.21.
- Although the base tariff is 0%, it is subject to the 25% Section 301 tariff for Chinese origins.
- Total Cost Impact: A $10,000 shipment incurs $2,500 in duties.
🎯 2. 2523.90.00.00 — Other Hydraulic Cements (Powder/Bagged)
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Tax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | 301:2523.90.00.00 → FOOTNOTE:2523.90.00.00 |
📌 Note:
- If the "Fireproof Mortar" is not primarily Portland cement (e.g., it is Aluminous Cement or Slag Cement-based), it falls under2523.90.
- The tariff treatment is identical to White Cement: 0% Base + 25% Additional = 25% Total.
🎯 3. 6810.99.00.80 — Other Articles of Cement (Solid Forms)
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Tax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | 301:6810.99.00.80 → FOOTNOTE:6810.99.00.80 |
📌 Note:
- If the product is a pre-formed fireproof panel (not a slab meeting6810.99.00.20criteria), it is classified as "Other Articles."
- Crucial: The duty rate remains 25% due to the general Section 301 inclusion for Chapter 68 goods from China.
🎯 4. 6810.99.00.20 — Agglomerated Quartz Slabs (Countertop Type)
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Tax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | 301:6810.99.00.20 → FOOTNOTE:6810.99.00.20 |
📌 Note:
- This code is for large slabs (≥3m length, ≥1.25m width).
- Even if marketed as "Fireproof Quartz Slab," if it meets the size criteria, it falls here.
- Same 25% Total Duty.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Composition (% Cement, % Aggregates), Form (Powder/Slab), Use (Fireproof/Aesthetic). |
| ✅ Safety Data Sheet (SDS) | ✔️ | Critical for cementitious materials to confirm no hazardous substances (e.g., asbestos, though rare in white cement). |
| ✅ Commercial Invoice | ✔️ | Must use precise HS Code in description (e.g., "White Portland Cement, HS 2523.21.00.00"). Do not just write "Mortar." |
| ✅ Packing List | ✔️ | Show net/gross weight per bag/bundle. |
| ✅ Certificate of Origin | ✔️ | Required to prove Chinese origin (and thus trigger Section 301 tariffs). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Powder = Cement Code, Slab = Article Code, Always 25% for CN!”
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| White Cement Powder | HS 2523.21.00.00 Desc: "White Portland Cement" |
HS 2523.90.00.00 Desc: "Fireproof Mortar Mix" |
Misclassification → Audit risk. But tax is same (25%). |
| Other Cement Powder | HS 2523.90.00.00 Desc: "Aluminous Cement for Fireproofing" |
HS 3824.99.99.00 (Prepared binders) |
High Risk! If it’s hydraulic cement, Chapter 25 applies. 3824 may have different rulings. |
| Pre-formed Panels | HS 6810.99.00.80 Desc: "Cementitious Fireproof Panels" |
HS 2523.21.00.00 |
High Risk! Panels are "articles," not raw cement. |
| Large Slabs | HS 6810.99.00.20 Desc: "Quartz Slabs, Countertop Type" |
HS 6810.99.00.80 |
Minor error, but 6810.99.00.20 is more specific. Tax is same (25%). |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipment | If importing both powder (Cement) and panels (Articles), declare them on separate lines with correct HS Codes. Do not combine. |
| "Fireproof" Claim | Customs may require fire resistance test reports if you market it as "Fireproof" to avoid fraud claims. Keep test data ready. |
| Origin Marking | Ensure all bags/boxes are marked "Made in China" to avoid origin fraud issues. |
| Section 301 Exclusions | Currently, no exclusions apply to HS 2523 or 6810 for China. Budget for the full 25%. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Duty | Add-on Duty | Total Duty (CN Origin) | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 2523.21.00.00 / 2523.90.00.00 / 6810.99.xx.xx |
0% | +25% | 25% | Section 301 applies to all. |
| 🇨🇳 China | 2523.21.00.00 / 6810.99.00.80 |
0% | 0% | 0% | Import into China is tax-free. |
| 🇪🇺 EU | 2523.21.00 / 6810.91 |
~3-6% | 0% | ~3-6% | No US-style retaliation tariffs. |
| 🇬🇧 UK | 2523.21.00 / 6810.91 |
~3-6% | 0% | ~3-6% | Post-Brexit tariffs apply. |
| 🇨🇦 Canada | 2523.21.00 / 6810.91 |
~0-5% | 0% | ~0-5% | No Section 301 equivalent. |
📌 Conclusion:
- USA is the most expensive market due to the flat 25% additional tariff on all cement/cement articles from China.
- EU/UK/Canada are significantly cheaper (~0-6%). Consider transshipment or value-add processing in third countries (if rules of origin allow) to mitigate US duties.
📌 VI. Common Errors & Pitfalls (Lessons Learned from Blood and Tears)
❌ Error 1: Calling "White Cement Mortar" "Chemical Product" (HS 3824)
👉 Consequence: Customs may reject it because it is a Hydraulic Cement (Chapter 25). Misclassification leads to penalties.
❌ Error 2: Ignoring the "White" distinction
👉 Consequence: If you declare as generic cement (2523.90), you might face audits. White cement (2523.21) is more specific and accurate.
❌ Error 3: Assuming "Fireproof" means Exemption
👉 Consequence: No exemption exists for fireproofing materials under Section 301. You still pay 25%.
❌ Error 4: Misdeclaring Panels as Cement
👉 Consequence: If you import pre-made fireproof panels but declare them as "Cement Powder" to avoid inspection, Customs will inspect the package, find solid panels, and penalize you for misdeclaration.
✅ Correct Approach:
"White Portland Cement, Powder, Bagged, HS 2523.21.00.00, Origin China, Subject to 25% Section 301 Duty."
OR
"Agglomerated Quartz Fireproof Slabs, Countertop Type, HS 6810.99.00.20, Origin China, Subject to 25% Section 301 Duty."
🎯 VII. Conclusion: Professional Declaration, Cost Control!
🎯 Key Takeaway:
🔹 "Powder or Panel, China Origin Means 25% Extra!"
🔹 "Be Specific: 'White' goes to 2523.21, 'Other' to 2523.90."
🔹 "No Exemptions for Fireproofing!"
📌 Pro Tip:
If your volume is high, consider Applying for a Tariff Engineering Exclusion (if available in future rulings) or Reclassifying to Non-Section 301 Items (e.g., if the mortar is mixed with non-cement binders, potentially shifting to Chapter 38, though risky). However, for standard white cement/fireproof mortar, budget for the 25%.
📣 Immediate Action:
📞 Verify your product's physical form (Powder vs. Solid).
📞 Confirm Base Cement Type (White Portland vs. Other Hydraulic).
📞 Calculate Landed Cost including 25% duty.
🚀 Clear customs smoothly, avoid delays, protect margins!
✨ Professional Classification Saves Money!
💼 Your Cost Efficiency Starts with the Right HS Code!
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关于 HS 编码归类
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