HS 252321 Portland cement
Quick Answer: HS code 252321 specifically covers "White Portland cement, whether or not artificially coloured." This classification is crucial for distinguishing it from other types of cement. For importers and customs brokers, understanding the specific duty rates is essential. In the United Kingdom, the applied duty rate is 0.00% ad valorem, indicating duty-free entry. The European Union applies a 1.70% ad valorem duty. For imports into the United States, the duty rate is $1.76 per tonne, including the weight of the container, with a "Free" trade agreement indicator often applicable. Importers should verify eligibility for preferential trade programs to potentially reduce or eliminate duties. Exporters must ensure accurate product descriptions on commercial invoices to prevent classification discrepancies and potential delays.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2523210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2523210000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2523210000 | 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 252321 cover?
This subheading covers unmixed Portland cement, specifically clinker ground with gypsum or other set regulators, meeting the chemical and physical requirements for Portland cement as defined by the World Customs Organization's Harmonized System Explanatory Notes for Heading 2523. It encompasses all types of Portland cement, including ordinary Portland cement (OPC), rapid-hardening Portland cement, and sulfate-resisting Portland cement, provided they are not mixed with other substances that would alter their fundamental character as Portland cement. The USITC Harmonized Tariff Schedule and EU TARIC system both align with this definition, focusing on the composition and intended use as a hydraulic binder.
What falls outside HS 252321?
The following products are excluded from HS 252321: white cement, whether or not artificially coloured, which is specifically classified under HS 252329. Also excluded are hydraulic cements other than Portland cement, such as aluminous cement (cement fondu), slag cement, and supersulphate cement, which fall under HS 252330 or 252390 depending on their composition. Furthermore, cement clinkers, which are intermediate products before grinding, are classified under HS 252310. Prepared mortars and concretes, even if containing Portland cement, are generally classified elsewhere, typically in Chapter 38 or Chapter 68, as they are mixtures or articles of cement.
What are common classification mistakes for HS 252321?
A common error is misclassifying white Portland cement or artificially coloured Portland cement under HS 252321 instead of the more specific HS 252329. Another frequent mistake involves classifying cement clinker, the unground intermediate product, under this subheading, when it correctly belongs to HS 252310. Importers sometimes also confuse mixed cements, such as Portland-slag cement or Portland-pozzolana cement, with pure Portland cement, leading to incorrect classification under HS 252321 instead of HS 252390. These errors often stem from a failure to apply General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes, and GRI 6 for subheading level, which requires comparison of subheadings at the same level.
How should importers classify products under HS 252321?
The correct procedure for classifying products under HS 252321 involves first confirming that the product is indeed unmixed Portland cement, not white or artificially coloured, and not an intermediate clinker. Importers and customs brokers should obtain a detailed chemical analysis and technical specification from the manufacturer, verifying that the product meets the standard definitions for Portland cement as outlined in the WCO HS Explanatory Notes for Heading 2523. It is crucial to distinguish it from other hydraulic cements or mixed cements. If there is any doubt regarding the presence of other constituents or specific coloration, consult the relevant national tariff schedule (e.g., USITC HTS or EU TARIC) for specific interpretative rulings or seek a binding tariff information (BTI) decision from the customs authorities to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for Portland cement (HS 2523.21) in major markets?
Import duty rates for Portland cement (HS 2523.21) vary significantly by country and trade agreement. For instance, the United States generally applies a 'Free' rate under the Harmonized Tariff Schedule of the United States (HTSUS) for most-favored-nation (MFN) imports. The European Union's TARIC database often shows a 0.00% ad valorem duty rate for MFN imports. However, some countries may apply specific duties, such as '$1.76/t, including weight of container' or ad valorem rates like 1.70%. Importers should always verify the specific duty rate applicable to their country of import and origin using the official tariff database (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff).
What are the key classification criteria for Portland cement under HS 2523.21?
HS code 2523.21 specifically covers 'Portland cement.' According to the Harmonized System Explanatory Notes (WCO), Portland cement is defined as hydraulic cement obtained by pulverizing clinker, consisting essentially of hydraulic calcium silicates, usually containing one or more of the following materials as an interground addition: granulated blast-furnace slag, pozzolana, fly ash, calcined shale, limestone, or other suitable materials. The '21' subheading further specifies 'White cement, whether or not artificially coloured.' Key classification criteria include the chemical composition, the manufacturing process (clinker-based), and the specific type of Portland cement (e.g., white Portland cement). Importers must ensure their product meets these technical specifications to avoid misclassification.
Are there any common preferential trade agreements that offer reduced or zero duties for Portland cement (HS 2523.21)?
Yes, Portland cement (HS 2523.21) can often benefit from reduced or zero duties under various preferential trade agreements, depending on the country of origin and destination. For example, imports into the United States from countries party to agreements like USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or various Free Trade Agreements (FTAs) may qualify for duty-free treatment, provided the rules of origin are met. Similarly, the EU has numerous FTAs (e.g., with Canada, Japan, South Korea) that could offer preferential rates. Importers must ensure they have the necessary documentation, such as a Certificate of Origin, to claim preferential tariff treatment.
What specific documentation is required for importing Portland cement (HS 2523.21)?
Standard import documentation for Portland cement (HS 2523.21) typically includes a commercial invoice, packing list, bill of lading or air waybill, and a Certificate of Origin. Depending on the importing country, additional documentation may be required. For instance, some countries may require a Certificate of Analysis or a Certificate of Conformity to verify the product's quality and compliance with national building standards. If claiming preferential duty rates under a free trade agreement, a specific Certificate of Origin (e.g., USMCA Certificate of Origin) is mandatory. Importers should consult the customs regulations of the destination country for precise requirements.