HS 250860 Mullite
Quick Answer: HS code 250860 specifically covers Mullite, a high-temperature ceramic material primarily composed of aluminum silicate. It's crucial for importers and exporters to note the significant disparity in duty rates across major jurisdictions. In the UK and EU, Mullite classified under this code generally faces a 0.00% ad valorem duty rate, as per the UK Trade Tariff and EU TARIC. However, in the United States, the duty rate can be either 30% ad valorem or Free, depending on specific trade program eligibility or other factors, as detailed by the USITC. Importers should verify the applicable rate and any potential preferential trade agreements to optimize landed costs. Exporters must ensure accurate classification to avoid delays and penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2508600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2508600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2508600000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 250860 cover?
This subheading covers mullite, a naturally occurring or synthetically produced aluminosilicate mineral characterized by its high melting point and excellent thermal shock resistance. The Harmonized System Explanatory Notes (HSEN) for Heading 2508 specify that this heading includes clays and other aluminosilicates, and subheading 250860 specifically identifies mullite. According to the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system, mullite, whether calcined or not, falls under this classification, provided it meets the chemical and mineralogical composition of mullite (3Al2O3·2SiO2).
What falls outside HS 250860?
The following products are excluded from HS 250860: synthetic mullite in the form of refractory bricks or other shaped refractory ceramic products, which are classified under Chapter 69, specifically headings such as 6902. Mullite-based refractory cements or mortars, even if containing mullite as a primary component, are typically classified under heading 3816 if prepared for use, or under other headings based on their specific composition and form. Furthermore, other aluminosilicate minerals like kyanite, sillimanite, or andalusite, even though chemically related, are classified under subheading 250850, as they represent distinct mineralogical forms.
What are common classification mistakes for HS 250860?
A common error is misclassifying mullite-containing refractory products as raw mullite under 250860. For instance, a pre-formed mullite refractory brick, despite being primarily composed of mullite, is not classified here but rather under Chapter 69, specifically heading 6902, due to its transformation into a manufactured article. This mistake often arises from overlooking General Interpretative Rule (GRI) 2(b), which addresses mixtures or combinations, and GRI 6, which emphasizes the legal text of the subheadings. Importers sometimes also confuse raw mullite with other aluminosilicate minerals, leading to incorrect classification under 250850.
How should importers classify products under HS 250860?
The correct procedure for classifying mullite involves first confirming the product's identity as mullite, either natural or synthetic, and ensuring it is in a raw or calcined bulk form, not a manufactured article. Importers and customs brokers should review the product's chemical analysis and mineralogical composition to verify it aligns with 3Al2O3·2SiO2. It is crucial to consult the WCO HS Explanatory Notes for Heading 2508 and specifically for subheading 250860, along with national tariff schedules like the HTSUS or EU TARIC, to confirm that the product is not a finished refractory good or another aluminosilicate mineral. If in doubt, obtaining a binding ruling from the relevant customs authority is advisable.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for Mullite (HS 250860) into the United States?
For imports into the United States, Mullite classified under HTSUS subheading 2508.60.00.00 is generally subject to a 'Free' (0.00%) Most Favored Nation (MFN) duty rate. This is consistent across both General and Special duty rate columns, meaning it is duty-free for most countries. Importers should verify the current rates on the US International Trade Commission (USITC) HTSUS database for the most up-to-date information, as trade policy can change.
Are there any preferential duty rates available for Mullite (HS 250860) under common trade agreements?
Given that the MFN duty rate for HS 2508.60.00.00 in the United States is already 'Free' (0.00%), there are typically no further preferential duty reductions available under common trade agreements like USMCA (United States-Mexico-Canada Agreement) or other Free Trade Agreements (FTAs) for this specific HTSUS subheading. The product is already entering duty-free. However, importers should still ensure compliance with rules of origin if they wish to claim any potential non-tariff benefits or if the MFN rate were to change in the future.
What are the key classification criteria for Mullite under HS 250860, and how is it distinguished from other refractory materials?
HS code 2508.60 specifically covers 'Mullite'. Mullite is an aluminosilicate mineral (3Al2O3·2SiO2) characterized by its high melting point, excellent thermal shock resistance, and chemical stability, making it ideal for refractory applications. The classification hinges on the material being predominantly mullite. It is distinguished from other refractory materials, such as andalusite, kyanite, or sillimanite (also under HS 2508), by its specific chemical composition and crystal structure, which is formed through the calcination of these raw materials. Customs authorities may require chemical analysis or product specifications to confirm the material's identity as mullite, especially if there's ambiguity with other aluminosilicate refractories.
What documentation is typically required for importing Mullite (HS 250860)?
Standard import documentation is required for Mullite under HS 250860. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration (e.g., CBP Form 7501 in the US). While Mullite is generally not subject to specific import licenses or quotas, importers should ensure the commercial invoice accurately describes the product as 'Mullite' and includes its chemical composition or grade if relevant. For certain countries, a Certificate of Origin might be requested, even if the duty rate is free, to confirm the country of manufacture for statistical or trade policy purposes.
Are there any specific EU or UK duty rates or import considerations for Mullite (HS 250860)?
For imports into the European Union, Mullite (TARIC code 2508 60 00 00) generally faces a '0.00%' Common Customs Tariff (CCT) duty rate. Similarly, for imports into the United Kingdom, Mullite (HS 2508 60 00 00) is also subject to a '0.00%' Most Favoured Nation (MFN) duty rate under the UK Global Tariff. Both the EU and UK apply preferential rates under various trade agreements, but as the MFN rate is already zero, these agreements primarily offer benefits related to rules of origin and market access rather than duty reduction for this specific product. Importers should consult the EU TARIC database or the UK Trade Tariff for the most current and specific information, including any potential anti-dumping duties or other measures that might apply based on the country of origin.