Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, including precast structural components of cement, articles of plaster, asbestos-cement articles, etc. These articles are usually based on mineral materials and are made through processes such as molding and hardening, and are widely used in construction and building materials. This chapter does not include ceramic articles (Chapter 69) or glass articles (Chapter 70). Heading 6810 covers articles of cement, concrete or artificial stone, whether or not reinforced, including precast structural components such as bricks, tiles, boards, pipes, and piles. These articles are mainly used in construction and civil engineering and have functions such as load-bearing, enclosure, and decoration. However, it does not include refractory articles (Chapter 69) or stone merely shaped (Chapter 25). Code 681091 is a 6-digit subheading. The first 2 digits 68 represent Chapter 68 (articles of stone, plaster, cement, etc.); digits 3-4, 10, represent heading 6810 (articles of cement, concrete or artificial stone); digits 5-6, 91, represent subheading 681091, specifically precast structural components of cement, including precast panels, beams, columns, piles, etc. for construction, usually used in large-scale projects. The product is a precast structural component of cement, conforms to the description of heading 6810, and subheading 681091 explicitly lists precast structural components. It is distinguished from other subheadings under 6810 such as 681011 (bricks), 681019 (other bricks), and 681099 (other cement articles) because it has a specific structural function, and is therefore classified under 681091.

Product name: The specific name of the declared product, such as "cement precast panel" or "concrete beam", which must be consistent with the actual goods. Material: Main components, such as Portland cement, aggregate, steel reinforcement, etc., and whether reinforced. Use: Specific application scenario, such as building walls, bridge supports, pipelines, etc. Specifications and dimensions: Dimensions such as length, width, height, diameter, in millimeters or centimeters. Brand: Manufacturer or brand name; if there is no brand, enter "none". Model: Product model or drawing number for identification. Whether reinforced: Whether it contains reinforcing materials such as steel bars or fibers, which affects classification. Product name: cement precast panel; Material: Portland cement, sand and gravel aggregate, containing steel reinforcement; Use: building floor slab; Specifications and dimensions: length 3000 mm x width 1200 mm x thickness 200 mm; Brand: XX Building Materials; Model: YB-3000; Whether reinforced: yes. Confusing precast structural components with ordinary cement bricks, resulting in subheading errors. Ignoring reinforcing materials and failing to declare steel bars, etc., affecting classification. Use description is not specific, making it impossible to determine whether it is a structural component.

Classification basis: According to the Import and Export Tariff and its notes, precast structural components of cement refer to structural parts made mainly from cement as the raw material, formed and cured, and used in construction or civil engineering, such as panels, beams, columns, piles, etc. They must meet the following: 1) the material is cement or concrete; 2) they have a specific structural function; 3) they are not refractory articles. If they are refractory materials, they should be classified under Chapter 69. 681011 Cement bricks: 681011 is cement bricks for construction, usually small blocks, while 681091 is large precast structural components such as beams and panels. 681099 Other cement articles: 681099 is other cement articles not elsewhere specified, such as flower pots and decorative pieces, while 681091 specifically refers to precast structural components. 681091 Precast structural components of cement: This code must be distinguished from 681011 and 681099, with the key point being whether it has a structural load-bearing function. 690100 Refractory bricks: 690100 is refractory ceramic articles, while 681091 is ordinary cement articles and is not heat-resistant. 252300 Cement clinker: 252300 is a semi-finished cement product, while 681091 is a finished structural component. Is cement the main raw material? Has it been precast and molded? Is it used for building structures? Does it contain reinforcing materials? Is it refractory?

How can it be determined whether a cement precast component should be classified under 681091 or 681099? 681091 specifically refers to precast structural components such as beams, panels, and columns with a load-bearing function; 681099 is other cement articles, such as decorative pieces and non-structural uses. If the product is used for the main building structure, it should be classified under 681091. Does the presence of steel reinforcement in cement precast components affect classification? The presence of steel reinforcement does not affect classification under 681091, but "reinforced" must be noted in the declaration elements so that customs can confirm it. Reinforcing materials do not change the heading, but may affect subheading subdivision. How are cement precast components distinguished from refractory cement articles? Refractory cement articles are usually classified under Chapter 69, such as 690100. The key distinction is whether they have refractory performance. If used in high-temperature environments, they should be classified under Chapter 69. What declaration elements are required for exporting cement precast components? Product name, material, use, specifications and dimensions, brand, model, whether reinforced, etc. must be declared. The specific requirements are subject to customs requirements, and it is recommended to refer to the Customs Clearance Specifications for Import and Export Commodities of the People's Republic of China. How can the tariff rate for cement precast components be checked? The tariff rate can be checked through the General Administration of Customs website or the Import and Export Tariff, and different rates apply depending on origin, trade agreements, etc. It is recommended to use a customs code query tool to obtain the latest information. Are cement precast components and concrete precast components classified the same? Yes, 681091 covers articles of cement, concrete or artificial stone, and concrete precast components are also classified under this code without distinction. How are cement precast components classified if they are complete sets of unassembled parts? If the unassembled parts need to be assembled into structural components and are not assembled, they are usually classified as structural components under 681091. However, if the unassembled parts are declared separately, they may be classified as parts, which requires specific analysis. When declaring cement precast components, how should specifications and dimensions be filled in? Actual dimensions such as length, width, height, or diameter should be filled in, usually in millimeters. If it is a special-shaped component, a drawing number may be provided or the shape described.