HS 382440 Prepared additives for cements, mortars or concretes

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What products does HS 382440 cover?

This subheading covers prepared additives specifically designed for use in cements, mortars, or concretes. According to the World Customs Organization's Harmonized System Nomenclature, these are typically chemical products or mixtures that enhance the properties of these construction materials, such as improving workability, accelerating or retarding setting times, increasing strength, or providing water repellency. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes admixtures like plasticizers, accelerators, retarders, and air-entraining agents, provided they are presented in a form ready for direct incorporation into construction mixtures.

What falls outside HS 382440?

The following products are excluded from HS 382440: basic chemical compounds that are not specifically prepared as additives for cements, mortars, or concretes, and are classified under their respective chemical headings (e.g., Portland cement itself, classified under heading 2523). Also excluded are finished construction materials that already incorporate these additives, such as pre-mixed concrete or mortar. Products that are primarily binders or fillers, rather than performance-enhancing additives, may also fall under different headings. For instance, basic aggregates like sand or gravel are classified in Chapter 25.

What are common classification mistakes for HS 382440?

A common error is misclassifying products that are components of these additives but are not the finished prepared additive itself. For example, a single chemical ingredient that is intended to be mixed with other substances to create a concrete additive might be classified under its specific chemical heading rather than 382440. This often arises from not adhering to General Interpretative Rule 3(b) of the Harmonized System, which addresses mixtures and composite goods. Importers must ensure the product is presented as a prepared additive ready for use, not merely a raw ingredient.

How should importers classify products under HS 382440?

The correct procedure for classifying products under HS 382440 involves a thorough review of the product's composition, intended use, and presentation. Importers and customs brokers should consult the product's Safety Data Sheet (SDS) and technical documentation to confirm it is a prepared additive for cements, mortars, or concretes. Cross-referencing with the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial. If uncertainty remains, seeking a binding ruling from customs authorities is the most reliable approach to ensure accurate classification and avoid penalties.

How is the duty calculated for products under HS 382440?

A shipment of 10,000 kilograms of a concrete superplasticizer, declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($15,000 USD × 5.0% = $750.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 382440. The specific rate can vary significantly by country and trade agreement.

Which trade agreements reduce duties for HS 382440?

Several free trade agreements may reduce the applicable duty rate for HS 382440, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, products originating in Canada or Mexico may benefit from a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing jurisdiction's trade policies.

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