HS 681099 Other
Quick Answer: Articles of cement, of concrete or of stone, not elsewhere specified or included, imported under HS 681099 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates ranging from Free to 30% ad valorem. This residual classification applies to articles of cement, concrete, or stone that do not fit into more specific categories within Chapter 68. Importers should exercise caution as this "Other" classification can lead to varied tariff treatments across jurisdictions. CustomTariffs aggregates this data, highlighting the importance of precise classification to avoid unexpected duties. Exporters and customs brokers must verify the specific product's characteristics against the detailed headings within Chapter 68 to ensure accurate declaration.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6810990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6810990000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6810990020 | — | — | ["m<sup>2</sup>"] |
| 6810990040 | — | — | ["m<sup>2</sup>"] |
| 6810990080 | — | — | ["No."] |
| 68109900 | 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 681099 cover?
This subheading covers other articles of cement, of concrete or of artificial stone, whether or not reinforced, not elsewhere specified or included within Heading 6810. According to the WCO Harmonized System Nomenclature and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this residual category applies to articles manufactured from cementitious materials that do not fit into more specific subheadings of 6810, such as tiles, bricks, or prefabricated structural components. Examples include decorative concrete items, cementitious planters, or specialized concrete building elements not otherwise classified.
What falls outside HS 681099?
The following products are excluded from HS 681099: articles of cement, concrete, or artificial stone that are specifically enumerated in other subheadings of Heading 6810, such as tiles, paving blocks, and prefabricated structural components for buildings or civil engineering works. Additionally, products made from gypsum or plaster (Chapter 68, Heading 6809) or articles of cement with a significant proportion of other materials that would lead to classification under a different heading are excluded. For instance, concrete furniture with substantial metal components might be classified elsewhere based on the principal material.
What are common classification mistakes for HS 681099?
A common error is misclassifying articles that, while made of cementitious materials, possess characteristics that place them in more specific subheadings of Heading 6810 or even other HS chapters. For example, mistaking prefabricated concrete structural elements for "other" articles can lead to incorrect classification. Importers may also overlook General Rule of Interpretation (GRI) 3, which dictates how to classify composite goods or mixtures, potentially assigning a product to 681099 when its primary characteristic or function aligns with another heading. Ensuring the product is truly not elsewhere specified is crucial.
How should importers classify products under HS 681099?
The correct procedure for classifying products under HS 681099 involves a systematic approach. First, determine the material composition and primary function of the article. Consult the Explanatory Notes to the Harmonized System for Heading 6810 and review the specific wording of all subheadings within 6810 to ascertain if a more precise classification exists. If the article is made of cement, concrete, or artificial stone and does not fit any other subheading, then 681099 is the appropriate code. Importers and customs brokers should maintain detailed product descriptions and technical specifications.
How is the duty calculated for products under HS 681099?
A concrete garden statue weighing 50 kg and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 5.0% applied to the declared value ($200 USD × 0.05 = $10.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for goods classified under HTSUS 6810.99.0000, assuming no preferential trade agreement applies.
Which trade agreements reduce duties for HS 681099?
Several free trade agreements may reduce the applicable duty rate for HS 681099, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible goods originating from Mexico or Canada. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP eligible countries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 681099, and how are they calculated?
HS code 681099 covers 'Other articles of cement, of concrete or of artificial stone, whether or not reinforced' not elsewhere specified. Duty rates can vary significantly by importing country. For instance, under the US Harmonized Tariff Schedule (HTS), the general (MFN) duty rate is often 3.5% ad valorem. In the EU, under TARIC, rates can range from 0% to 5.5% depending on origin and specific product. For example, if a shipment of concrete decorative elements valued at $10,000 is imported into the US with a 3.5% duty rate, the calculated duty would be $10,000 \times 0.035 = $350.
What specific criteria distinguish articles classified under HS 681099 from other headings within Chapter 68?
HS code 681099 is a residual category for articles of cement, concrete, or artificial stone that do not fit into more specific subheadings of 6810 (e.g., tiles, curbs, prefabricated structural components). Classification hinges on the primary material (cement, concrete, or artificial stone) and the absence of a more precise classification elsewhere in the tariff. Importers must ensure their goods are not specifically enumerated in headings like 6810.11 (tiles and flags), 6810.19 (other tiles, flags and similar articles), 6810.91 (prefabricated structural components), or 6810.99 (other articles).
What documentation is typically required for importing goods classified under HS 681099?
Standard import documentation is generally required for HS 681099. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin, especially if preferential duty rates are claimed. Depending on the importing country and the nature of the goods (e.g., if they are for construction), additional permits or compliance certificates related to safety standards or material composition might be necessary. Always consult the specific import regulations of the destination country.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact duty rates for HS 681099?
Trade agreements can significantly reduce or eliminate duties for goods originating from member countries. For example, if concrete decorative items classified under 681099 are manufactured in a USMCA country and meet the rules of origin, they may qualify for duty-free entry into the United States or Mexico. Similarly, goods from countries with Free Trade Agreements with the EU may benefit from reduced rates under TARIC. Importers must obtain a valid certificate of origin and ensure the goods comply with the specific rules of origin stipulated in the relevant trade agreement to claim preferential treatment.
Are there specific considerations for artificial stone articles under HS 681099 regarding classification?
Yes, for articles of artificial stone classified under 681099, the key is that they are primarily composed of cement or concrete binders with aggregates (like crushed stone, sand, or glass). The 'artificial stone' designation distinguishes them from natural stone articles (Chapter 6802) or articles made from other binding agents. The manufacturing process and the proportion of constituent materials are crucial for accurate classification. If an article is primarily made of synthetic resins with mineral fillers, it might fall under Chapter 39 rather than Chapter 68.