Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, mainly including building articles, refractory articles, insulating articles, etc. made of these materials. This chapter does not include ceramic articles (Chapter 69) or glass articles (Chapter 70), nor does it include articles directly processed from natural stone (Chapter 25 or Chapter 71). Cement articles are an important category of this chapter and are widely used in construction, infrastructure and other fields. Heading 6810 covers bricks, blocks, tiles and similar articles of cement, concrete or artificial stone, whether or not reinforced. These articles are usually used in construction and civil engineering, including bricks, blocks, boards, tiles, pipes, etc. However, it does not include refractory articles (headings 6901-6903) or ceramic tiles (headings 6904-6908). Products under this heading may be prefabricated or cast on site, but must have cement, concrete or artificial stone as the basic component. The first 2 digits 68 represent Chapter 68 (articles of stone, plaster, cement, asbestos, mica or similar materials). The 3rd-4th digits 10 represent heading 6810 (articles of cement, concrete or artificial stone). The 5th-6th digits 11 represent subheading 681011, specifically building bricks of cement. Among them, the 5th digit 1 indicates brick-type articles, and the 6th digit 1 further limits them to building bricks. Therefore, 681011 specifically refers to building bricks with cement as the main component, usually used for building walls, foundations, etc. This commodity is a building brick made of cement, its main component is cement, and its use is for construction. Therefore, it is classified under 6810 (articles of cement, concrete or artificial stone), and then according to the subheading structure, building bricks are classified under 681011. If the brick is made of refractory materials, it should be classified under 6901 or 6902; if it is ceramic, it should be classified under 6904; if it is made of natural stone, it should be classified under 2515 or 2516. Therefore, 681011 applies to ordinary cement bricks.

Product name: The specific name of the declared commodity should be consistent with the actual goods, such as "cement brick", "concrete brick", etc. Material: Explain the main components, such as cement, sand, aggregate, etc., and the approximate proportion of each component. Use: Clearly state the building use, such as wall masonry, floor paving, etc. Specifications and dimensions: Provide the dimensions of the brick (length, width, height), usually expressed in millimeters. Compressive strength: If available, provide the compressive strength grade (such as MU10, MU15, etc.). Brand: If there is a brand, declare the brand name; if there is no brand, declare "no brand". Model: If there is a model, declare it; if there is no model, declare "no model". Product name: cement brick; Material: cement, sand, crushed stone (cement accounts for about 15%); Use: building wall masonry; Specifications and dimensions: 240mm×115mm×53mm; Compressive strength: MU10; Brand: no brand; Model: no model. Mistakenly classifying cement bricks as ceramic tiles (6904) or refractory bricks (6902), resulting in incorrect tax rates and regulatory conditions. Incomplete declaration of materials, only writing "cement" while ignoring aggregate, which may raise doubts about classification. Specifications and dimensions not filled in according to standard format, such as using inches or failing to indicate units.

The core criteria for classification are: 1. Whether the main component of the commodity is cement, concrete or artificial stone; 2. Whether it is a brick, block or similar article; 3. Whether it is used for construction. If the above conditions are met, it is classified under 6810. Then according to the subheading, building bricks are classified under 681011. If the brick is made of refractory materials, it is classified under 6901 or 6902; if it is ceramic, it is classified under 6904; if it is made of natural stone, it is classified under 2515 or 2516. 690410 Ceramic building bricks: Ceramic tiles are made of ceramic materials such as clay and are fired, while cement bricks use cement as a binder and are usually not fired. 690210 Refractory bricks: Refractory bricks are made of refractory materials (such as magnesia, high alumina, etc.) and can withstand high temperatures, while cement bricks cannot withstand high temperatures. 251512 Bricks of natural stone: Natural stone bricks are directly processed from marble, granite, etc., while cement bricks are made of artificial materials. 681011 Building bricks of cement: This code is for cement bricks, but care must be taken to distinguish them from other cement articles (such as tiles, pipes), which are under different subheadings. Is the main component cement or concrete? Is it used for building walls or similar purposes? Has it been fired? If fired, it may be a ceramic tile. Does it have refractory properties? If so, it may be a refractory brick. Is it made of artificial stone? If so, classify under 6810.

What is the difference between cement bricks and ceramic tiles in HS codes? Cement bricks are classified under 681011, while ceramic tiles are classified under 6904. The main difference lies in the material: cement bricks use cement as a binder, while ceramic tiles are made by firing ceramic materials such as clay. When declaring, the material and process must be accurately described. How can it be determined whether a cement brick belongs to refractory bricks? Refractory bricks must be able to withstand high temperatures (usually ≥1580°C) and be made of refractory materials. Ordinary cement bricks cannot withstand high temperatures, so they are classified under 6810. If cement bricks are added with refractory materials and have refractory properties, they may be classified under 6902. In the declaration elements for cement bricks, is compressive strength mandatory? Compressive strength is not mandatory, but providing it helps customs classification and valuation. If not provided, customs may require supplementation. It is recommended to fill it in according to the actual test report. How do the specifications and dimensions of cement bricks affect classification? The specifications and dimensions themselves do not affect classification, but they must be consistent with the product name and use. If the dimensions are abnormal (such as oversized), they may be regarded as blocks rather than bricks, but the subheading may still be 681011. Are cement bricks and concrete bricks the same in HS codes? Yes, both are classified under 681011. Concrete bricks are a type of cement brick, using cement, sand, stone, etc. as raw materials. When declaring, the material can be written as "concrete". If cement bricks are used for paving, are they still classified under 681011? 681011 specifically refers to building bricks, usually used for walls. If used for paving, they may be classified under 681019 (other cement articles). It is recommended to declare according to the actual use. What are the customs regulatory conditions for exporting cement bricks? Regulatory conditions vary by country, usually requiring quality certificates, certificates of origin, etc. For details, consult the Chinese Customs "Import and Export Tariff" or local customs. How can the import tax rate for cement bricks be queried? You can log on to the website of the General Administration of Customs of China or use tools such as "Customs Classification Expert", enter HS code 681011 to query the latest tax rate. Tax rates may vary depending on trade agreements, place of origin, etc.