cm cement 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 |
| 3824500010 | 35.0% | CN | US | 官方文档 |
| 2523100000 | 35.0% | CN | US | 官方文档 |
| 2523290000 | 35.0% | CN | US | 官方文档 |
| 6810195000 | 38.9% | CN | US | 官方文档 |
商品图片
AI分析
🏗️ Cement-Based Waterproof Mortar (Cementitious Waterproof Mortar)
🌐 HS Code & Tariff Guide | 2026 Latest Customs Classification & Duty Breakdown | Pro-Level Import Strategy
📌 One Product, Four HS Codes – Why? How to Avoid 35%+ Tariff Pitfalls!
📌 1. What Is Cement-Based Waterproof Mortar? (The Real Deal)
Cement-based waterproof mortar is a specialized construction material used to seal, protect, and waterproof concrete, masonry, and artificial stone structures. It’s not just ordinary cement — it’s engineered for high adhesion, water resistance, and durability in wet environments like basements, tunnels, sewage systems, and rooftops.
⚠️ Critical Distinction:
- If it's wet, non-fireproof, and used for waterproofing → HS Code 3824.50.00.10
- If it's dry, used in cement/concrete applications, and meets general cement product standards → HS Code 6810.99.00.80
- If it's raw cement (clinker or unclassified) → HS Code 2523.10.00.00 or 2523.29.00.00
📦 2. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Characteristics | Tax Rate | Why This Code? |
|---|---|---|---|---|
6810.99.00.80 |
Cement-based waterproof mortar, compliant with cement, concrete, or artificial stone material standards | Dry or semi-dry form; used as a construction coating or repair mortar | 35.0% | Falls under "other cementitious products"; not classified as "mortar" under 3824 |
3824.50.00.10 |
Cement-based waterproof mortar, non-fireproof, wet-type | Wet, ready-to-use, non-fire-resistant; designed for waterproofing applications | 35.0% | Matches "other mortars" under 3824.50.00 — specifically for waterproofing |
2523.10.00.00 |
Cement, including cement clinker, part of hydraulic cement | Raw cement or clinker — not yet mixed; pre-cursor to mortar | 35.0% | Classified as "cement clinker" — even if later used in mortar |
2523.29.00.00 |
Cement, not otherwise specified (miscellaneous) | Unspecified cement type; used as a catch-all for non-identified cement | 35.0% | Generic fallback code when no specific type is declared |
6810.19.50.00 |
Cement, material and classification consistent with cement products | Finished cement product, often used in construction and building materials | 38.9% | 3.9% base tariff + 25% + 10% = 38.9% total |
🔍 Why So Many Codes?
Because "cement mortar" is not a single product — it’s a family of materials with different forms (wet/dry), uses (waterproofing vs. structural), and origins (raw cement vs. finished mix).
💰 3. 2026 Tariff Breakdown: The 35% & 38.9% Puzzle Explained
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
✅ Legal Basis: U.S. Trade Act §301 + IEEPA (International Emergency Economic Powers Act)
🎯 1. 6810.99.00.80 — Cement-Based Waterproof Mortar (Non-Fireproof, General Use)
| Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 0.0% | Standard U.S. tariff schedule |
| Section 301 (USITC) Additional Tariff | +25.0% | From U.S. Trade Act §301 — targeting Chinese goods |
| IEEPA (Emergency Economic Powers) Tariff | +10.0% | From IEEPA: 9903.01.24 — applies to goods from China/Hong Kong |
| Total Effective Tariff | 35.0% | 0% + 25% + 10% = 35% |
| Tax Calculation | CIF × 35% | Based on CIF value (Cost + Insurance + Freight) |
| De Minimis Threshold | ❌ Not applicable | No de minimis exemption — even small shipments hit full rate |
| Legal Path | IEEPA:9903.01.24 → USITC:6810.99.00.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code applies to mortar used in construction but not classified under 3824.50 (which is reserved for "mortars" with specific properties). - Even if it's waterproof, if it’s not explicitly “wet-type” or “non-fireproof”, it may fall here.
🎯 2. 3824.50.00.10 — Cement-Based Waterproof Mortar (Wet, Non-Fireproof)
| Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 0.0% | Standard tariff |
| Section 301 (USITC) Additional Tariff | +25.0% | U.S. Trade Act §301 |
| IEEPA (Emergency Economic Powers) Tariff | +10.0% | IEEPA: 9903.01.24 |
| Total Effective Tariff | 35.0% | 0% + 25% + 10% = 35% |
| Tax Calculation | CIF × 35% | Same as above |
| De Minimis | ❌ Not allowed | No relief for small shipments |
| Legal Path | IEEPA:9903.01.24 → USITC:3824.50.00.10 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Applies only if the mortar is wet, ready-to-use, and non-fireproof. - If it’s dry powder, even if it’s waterproof, do NOT use this code.
🎯 3. 2523.10.00.00 — Cement (Clinker) – Raw Hydraulic Cement
| Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 0.0% | Standard |
| Section 301 (USITC) | +25.0% | §301 – China-specific |
| IEEPA | +10.0% | IEEPA: 9903.01.24 |
| Total | 35.0% | 0% + 25% + 10% = 35% |
| Tax Calculation | CIF × 35% | Based on raw cement clinker |
| De Minimis | ❌ Not applicable | No exemption |
| Legal Path | IEEPA:9903.01.24 → USITC:2523.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Critical Insight:
- If your mortar contains raw cement clinker (even as a base), and you’re importing unmixed cement, this code applies. - Do not confuse raw cement with finished mortar — different HS codes, same tax rate.
🎯 4. 2523.29.00.00 — Cement, Not Elsewhere Specified
| Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 0.0% | Standard |
| Section 301 (USITC) | +25.0% | §301 |
| IEEPA | +10.0% | IEEPA: 9903.01.24 |
| Total | 35.0% | 0% + 25% + 10% = 35% |
| Tax Calculation | CIF × 35% | Based on unspecified cement |
| De Minimis | ❌ Not allowed | No relief |
| Legal Path | IEEPA:9903.01.24 → USITC:2523.29.00.00 → FOOTNOTE:9903.88.01 |
📌 When to Use?
- Only when no specific cement type is known or declared. - High-risk code — customs may challenge it as "misclassification".
🎯 5. 6810.19.50.00 — Cement (General Use), Material Consistent with Cement Products
| Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 3.9% | Non-zero base rate — rare for cement |
| Section 301 (USITC) | +25.0% | §301 |
| IEEPA | +10.0% | IEEPA: 9903.01.24 |
| Total | 38.9% | 3.9% + 25% + 10% = 38.9% |
| Tax Calculation | CIF × 38.9% | Highest rate among all |
| De Minimis | ❌ Not allowed | No relief |
| Legal Path | IEEPA:9903.01.24 → USITC:6810.19.50.00 → FOOTNOTE:9903.88.01 |
📌 Why 3.9% Base Tariff?
- This code is for cement products not covered elsewhere — often used when cement is used in non-standard construction. - Avoid this code at all costs — it’s the most expensive.
🛠️ 4. Pro Tips for Smooth U.S. Customs Clearance (Real-World Advice)
✅ 1. Required Documents (No Exceptions!)
| Document | Must Provide? | Why It Matters |
|---|---|---|
| ✅ Product Technical Data Sheet | ✔️ | Proves waterproofing properties, wet/dry form, cement content |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for chemical content (e.g., additives) |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Cement-based waterproof mortar, wet-type, non-fireproof" |
| ✅ Packing List | ✔️ | Shows net weight, container details, batch numbers |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility — China origin = 35%+ |
| ✅ Test Reports (e.g., ASTM C1583, ISO 10587) | ✔️ | Proves waterproofing performance |
| ✅ Photos of Product (in packaging) | ✔️ | Helps customs visually confirm form (wet vs dry) |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Form Matters, Name Matters, Origin Matters!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Wet, ready-to-use, non-fireproof waterproof mortar | 3824.50.00.10 |
6810.99.00.80 |
Underpayment → penalties |
| Dry powder, used for mixing on-site | 6810.99.00.80 |
3824.50.00.10 |
Overpayment → lost profit |
| Raw cement clinker | 2523.10.00.00 |
6810.19.50.00 |
Wrong classification → audit risk |
| Unspecified cement | 2523.29.00.00 |
6810.19.50.00 |
High risk — avoid if possible |
| Cement used in artificial stone | 6810.19.50.00 |
6810.99.00.80 |
38.9% tax — avoid! |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| OEM or Custom-Blend Mortar | Provide formulation sheet + test reports to prove waterproofing |
| Mortar with Additives (e.g., polymer) | Declare additive type — may affect classification |
| Mixed Shipment (Cement + Mortar) | Do NOT split — declare as one product type or face multiple audits |
| Re-export from Mexico/Thailand | Apply for IEEPA exemption — if origin is non-China, tariff drops to 0–5% |
| Small Shipment (<$800) | ❌ No de minimis relief — still pays 35%+ |
🌍 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3824.50.00.10 / 6810.99.00.80 |
35.0% | None (but documentation required) | No de minimis |
| 🇨🇳 China | 3824.50.00.10 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3824.50.00.10 |
0% (if CE) | CE | No IEEPA/301 |
| 🇦🇺 Australia | 3824.50.00.10 |
5% | RCM | No 301/IEEPA |
| 🇯🇵 Japan | 3824.50.00.10 |
0% | PSE | No extra tariffs |
📌 Insight:
- Only the U.S. applies 35%+ tariffs on cement-based waterproof mortar. - China-origin products are hit hardest — consider relocating production to Vietnam, Mexico, or Thailand.
📌 6. Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Calling dry mortar “wet mortar” to avoid 35%
👉 Result: Customs rejects → delayed clearance + penalties
❌ Mistake 2: Using 6810.19.50.00 for dry mortar
👉 Result: 38.9% tax — $10K+ extra cost on $100K shipment
❌ Mistake 3: Not declaring wet/dry form
👉 Result: Customs reclassifies → audit + back taxes
❌ Mistake 4: Assuming “cement mortar” = one HS code
👉 Result: Wrong code → fines, delays, reputational damage
✅ Correct Declaration Example:
“Cement-based waterproof mortar, wet-type, non-fireproof, for concrete waterproofing, 25 kg/bag, ASTM C1583 certified, origin: China”
🎯 7. Final Verdict: Stay Smart, Stay Compliant
🔹 35.0% is the standard tariff — only avoidable by changing origin
🔹 38.9% is a trap — never use6810.19.50.00unless absolutely necessary
🔹 De minimis does NOT apply — no small-shipment relief
🔹 Document everything — your invoice is your defense
📣 Action Now!
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
🚀 Reclassify origin to Vietnam/Mexico/Thailand to reduce tariff to 0–5%
💼 Save 25%+ in import costs — it’s not just tax, it’s profit
✨ Pro Tip:
If your mortar is made in Mexico or Vietnam, and you can prove origin, you can apply for IEEPA exemption — tariff drops to 0%.
🎯 Remember This:
🔹 “Wet = 3824.50.00.10”
🔹 “Dry = 6810.99.00.80”
🔹 “Raw Cement = 2523.10.00.00”
🔹 “Unclassified = 2523.29.00.00”
🔹 “38.9% = 6810.19.50.00 — AVOID!”
💼 Your shipment’s success starts with the right HS Code.
📦 Don’t guess — verify. Don’t risk — plan.
🚀 Clear customs. Save money. Grow your business.
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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。