HS 382450 Non-refractory mortars and concretes
Quick Answer: Non-refractory mortars and concretes imported under HS 382450 enter the UK at 6.00%, the EU at 6.50%, and the US at 20% (MFN). This classification covers prepared binders for ceramic building materials, prepared cements, and concretes, specifically those that are not designed to withstand high temperatures. These products are typically used in construction and civil engineering applications. Importers should be aware of potential variations in duty rates across different trading blocs, as highlighted by CustomTariffs data. For accurate classification and duty assessment, consultation with customs authorities or a licensed customs broker is recommended, especially when dealing with specific product formulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824500000 | — | — | — |
| 3824509000 | 6.00 % | — | — |
| 3824501000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824500000 | 6.50 % | — | — |
| 3824501000 | 6.50 % | — | — |
| 3824509000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824500010 | — | — | ["t"] |
| 3824500050 | — | — | ["t"] |
| 38245000 | Free | — | — |
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 382450 cover?
This subheading covers non-refractory mortars and concretes, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. These are typically pre-mixed preparations containing cement, aggregates (such as sand and gravel), and additives, designed for construction purposes where high heat resistance is not a primary requirement. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes ready-to-use or site-mixable formulations for building and repair applications, excluding those specifically designed for refractory uses.
What falls outside HS 382450?
The following products are excluded from HS 382450: refractory mortars and concretes, which are specifically formulated to withstand high temperatures and are classified under other headings. Also excluded are separate components like cement (Chapter 25), aggregates (Chapter 25), or finished articles of concrete (Chapter 68). For instance, precast concrete blocks or paving stones, even if made from similar materials, are classified elsewhere, and pure hydraulic cements are specifically excluded.
What are common classification mistakes for HS 382450?
A common error is misclassifying specialized mortars or concretes that possess some degree of heat resistance, or conversely, classifying basic cementitious mixtures that are not intended for use as mortars or concretes. According to General Rule of Interpretation (GRI) 3(b), mixtures are often classified by the component that gives them their essential character. Importers may also incorrectly classify products based solely on their appearance rather than their intended use and composition, leading to misclassification under headings for chemicals or other construction materials.
How should importers classify products under HS 382450?
The correct procedure for classifying products under HS 382450 involves a thorough examination of the product's composition, intended use, and any specific performance characteristics. Importers and customs brokers should consult the WCO HS Explanatory Notes, the relevant national tariff schedule (e.g., USITC HTS, UK Trade Tariff), and potentially seek a binding ruling from customs authorities. Key considerations include whether the product is a pre-mixed preparation and if it is non-refractory, ensuring it aligns with the descriptive text of heading 3824 and subheading 382450.
How is the duty calculated for products under HS 382450?
A 20-tonne shipment of "Rapid-Set Concrete Mix" declared at a customs value of $5,000 USD would attract a US duty of $350.00. Assuming a Most Favored Nation (MFN) duty rate of 1.75% ad valorem, this is calculated as 1.75% of $5,000 USD, resulting in $87.50. However, if the product were classified under a specific item with a per-unit duty, for example, $0.0175 per kilogram, the calculation would be $0.0175/kg * 20,000 kg = $350.00. This example uses a hypothetical per-kilogram rate for illustrative purposes, as actual duties vary by specific product and jurisdiction, referencing the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 382450?
Several free trade agreements may reduce the applicable duty rate for HS 382450, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, depending on the origin country, other agreements like the Generalized System of Preferences (GSP) might offer reduced or free entry for certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin of the goods and the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 382450 (Non-refractory mortars and concretes)?
Import duty rates for HS code 382450 can vary significantly based on the country of origin and prevailing trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 6.00% ad valorem. However, preferential rates may apply. For instance, goods from Canada or Mexico under USMCA might have a 0% duty rate. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC HTS, EU TARIC, or UK Trade Tariff, for the most accurate and up-to-date rates applicable to your specific shipment.
What specific criteria define a product as 'non-refractory mortar or concrete' under HS code 382450?
HS code 382450 covers mortars and concretes that are not designed to withstand high temperatures (i.e., they are non-refractory). These are typically cementitious mixtures, often pre-mixed, containing binders (like Portland cement), aggregates (such as sand, gravel, or crushed stone), and potentially additives. They are intended for construction purposes, such as building, repair, or finishing, and do not possess the heat-resistant properties characteristic of refractory materials. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between refractory and non-refractory products.
How is the import duty for HS 382450 calculated, and can you provide an example?
The import duty for HS code 382450 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of non-refractory concrete has a customs value of $10,000 USD and the applicable MFN duty rate is 6.00%, the duty amount would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always verify the duty calculation method with the importing country's customs authority.
What documentation is typically required for importing non-refractory mortars and concretes under HS code 382450?
Standard import documentation for HS code 382450 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets to substantiate the classification as non-refractory mortar or concrete, especially if requested by customs officials to confirm it does not meet the criteria for other headings, such as refractory materials.
Do trade agreements like USMCA or EU trade deals offer preferential duty rates for HS 382450?
Yes, trade agreements can significantly impact the duty rates for HS code 382450. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying non-refractory mortars and concretes originating from Canada or Mexico may benefit from a 0% duty rate when imported into the United States. Similarly, the European Union has numerous trade agreements with partner countries that could provide reduced or eliminated duties on goods classified under 382450. Importers must ensure their products meet the rules of origin stipulated in the relevant trade agreement to qualify for these preferential rates. Consulting the official customs resources of the importing country, such as the EU TARIC database or the USITC HTS, is essential for verifying eligibility.