Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, mainly including construction and industrial products made from mineral raw materials (such as cement, plaster, asbestos, etc.) through molding, hardening and other processes. This chapter does not include ceramic products (Chapter 69), glass products (Chapter 70), or articles carved directly from natural stone (Chapter 97). The core feature is that the raw materials are mineral cementitious materials or fiber-reinforced materials and have undergone molding, casting and other processing. Heading 6811 covers articles of asbestos-cement, cellulose fibre-cement or the like, mainly including roofing tiles, boards, bricks, pipes and other building materials. These products are made by mixing asbestos fibers or cellulose fibers with cement and have fireproof, corrosion-resistant, insulating and other properties. Note: if a product contains asbestos and is used for specific purposes (such as friction materials), it may be classified under other headings; if it is a pure asbestos product (such as asbestos yarn), it is classified under 6812. The first 2 digits "68" represent Chapter 68: articles of stone, plaster, cement, asbestos, mica or similar materials. The 3rd-4th digits "11" represent heading 6811: articles of asbestos-cement, cellulose fibre-cement or the like. The 5th-6th digits "10" represent subheading 681110: specifically, roofing tiles and boards of asbestos-cement. The subheading is further limited to "tiles and boards", i.e., sheet-like or board-like building covering materials, excluding pipes, bricks and other shapes. The goods are tiles and boards made of asbestos-cement, belonging to sheet-like building materials among asbestos-cement products, and are therefore classified under 681110. They are not classified under 6811.20 (other articles of asbestos-cement, such as pipes and bricks), nor under 6812 (fabricated asbestos and articles thereof, such as asbestos fabrics), and certainly not under 6813 (friction materials). The core difference is that the material is asbestos-cement and the shape is tile or board.
Chapter
Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, mainly including construction and industrial products made from mineral raw materials (such as cement, plaster, asbestos, etc.) through molding, hardening and other processes. This chapter does not include ceramic products (Chapter 69), glass products (Chapter 70), or articles carved directly from natural stone (Chapter 97). The core feature is that the raw materials are mineral cementitious materials or fiber-reinforced materials and have undergone molding, casting and other processing.
Heading
Heading 6811 covers articles of asbestos-cement, cellulose fibre-cement or the like, mainly including roofing tiles, boards, bricks, pipes and other building materials. These products are made by mixing asbestos fibers or cellulose fibers with cement and have fireproof, corrosion-resistant, insulating and other properties. Note: if a product contains asbestos and is used for specific purposes (such as friction materials), it may be classified under other headings; if it is a pure asbestos product (such as asbestos yarn), it is classified under 6812.
Digit Breakdown
The first 2 digits "68" represent Chapter 68: articles of stone, plaster, cement, asbestos, mica or similar materials. The 3rd-4th digits "11" represent heading 6811: articles of asbestos-cement, cellulose fibre-cement or the like. The 5th-6th digits "10" represent subheading 681110: specifically, roofing tiles and boards of asbestos-cement. The subheading is further limited to "tiles and boards", i.e., sheet-like or board-like building covering materials, excluding pipes, bricks and other shapes.
Classification Basis
The goods are tiles and boards made of asbestos-cement, belonging to sheet-like building materials among asbestos-cement products, and are therefore classified under 681110. They are not classified under 6811.20 (other articles of asbestos-cement, such as pipes and bricks), nor under 6812 (fabricated asbestos and articles thereof, such as asbestos fabrics), and certainly not under 6813 (friction materials). The core difference is that the material is asbestos-cement and the shape is tile or board.
📝 Declaration Elements
Product Name: The specific name of the declared goods should state "asbestos-cement tiles" or "asbestos-cement boards", avoiding colloquial names such as "asbestos tiles". Material: Describe the composition in detail, such as "mixture of asbestos fibers and cement", and indicate the asbestos content percentage if known. Specifications and Dimensions: Declare length, width and thickness, usually in millimeters or centimeters, such as "length 2400mm × width 1200mm × thickness 6mm". Use: State the specific use, such as "for building roof covering" or "for wall partitions". Brand: Declare the brand name (if no brand, fill in "none"), which helps customs identification and intellectual property protection. Model: Declare the product model or specification code, such as "Type A" or "Type B", to facilitate distinguishing different products. Asbestos Content: If asbestos is contained, declare the asbestos content percentage, such as "asbestos content 10%". Product Name: asbestos-cement tiles; Material: mixture of asbestos fibers and cement, asbestos content 12%; Specifications and Dimensions: length 2400mm × width 1200mm × thickness 6mm; Use: for building roof covering; Brand: none; Model: YW-01; Asbestos Content: 12%. Misreporting asbestos-cement tiles as "fibre cement tiles"; if they actually contain asbestos, they should be classified under 681110, not 6811.40 (cellulose fibre-cement products without asbestos). Ignoring the declaration of asbestos content, making it impossible to determine whether the product is an asbestos-cement product, which may result in a request for supplementary materials. Mixing up tiles and boards in declaration; if they are corrugated tiles, they should be declared as "tiles"; if they are flat boards, they should be declared as "boards", but both are classified under 681110.
Product Name
The specific name of the declared goods should state "asbestos-cement tiles" or "asbestos-cement boards", avoiding colloquial names such as "asbestos tiles".
⚠️ Writing only "tile" or "board" without indicating the material and use.
Material
Describe the composition in detail, such as "mixture of asbestos fibers and cement", and indicate the asbestos content percentage if known.
⚠️ Writing only "cement" and ignoring the asbestos component; or writing "fibre cement" without distinguishing whether it contains asbestos.
Specifications and Dimensions
Declare length, width and thickness, usually in millimeters or centimeters, such as "length 2400mm × width 1200mm × thickness 6mm".
⚠️ Inconsistent dimension units or failure to declare thickness.
Use
State the specific use, such as "for building roof covering" or "for wall partitions".
⚠️ Writing generally "for construction" without distinguishing roof, wall, etc.
Brand
Declare the brand name (if no brand, fill in "none"), which helps customs identification and intellectual property protection.
⚠️ Confusing brand with manufacturer, or failing to declare the brand.
Model
Declare the product model or specification code, such as "Type A" or "Type B", to facilitate distinguishing different products.
⚠️ Confusing model with specifications and dimensions.
Asbestos Content
If asbestos is contained, declare the asbestos content percentage, such as "asbestos content 10%".
⚠️ Failure to declare content, leading to classification disputes.
Example： Product Name: asbestos-cement tiles; Material: mixture of asbestos fibers and cement, asbestos content 12%; Specifications and Dimensions: length 2400mm × width 1200mm × thickness 6mm; Use: for building roof covering; Brand: none; Model: YW-01; Asbestos Content: 12%.
Common Mistakes：
Misreporting asbestos-cement tiles as "fibre cement tiles"; if they actually contain asbestos, they should be classified under 681110, not 6811.40 (cellulose fibre-cement products without asbestos).
Ignoring the declaration of asbestos content, making it impossible to determine whether the product is an asbestos-cement product, which may result in a request for supplementary materials.
Mixing up tiles and boards in declaration; if they are corrugated tiles, they should be declared as "tiles"; if they are flat boards, they should be declared as "boards", but both are classified under 681110.
🎯 Classification Logic
The core basis for classification is: 1) the material is asbestos-cement (mixture of asbestos fibers and cement); 2) the shape is tile or board; 3) the use is building covering or partition. If the material is pure asbestos (without cement), it is classified under 6812; if it is a cellulose fibre-cement product without asbestos, it is classified under 6811.40; if it is asbestos-cement pipe or brick, it is classified under 6811.20. Therefore, both the material and shape conditions must be met to be classified under 681110. 681140 Cellulose fibre-cement products: This code is for cellulose fibre-cement products that do not contain asbestos, while 681110 is for cement products that contain asbestos. The core difference is whether asbestos fibers are contained. 681120 Other articles of asbestos-cement: This code covers asbestos-cement pipes, bricks, troughs, etc., while 681110 is limited to tiles and boards. Shape is the key distinction. 681291 Asbestos-cement products (old code): Note: some subheadings were adjusted after HS2017, but 681110 is still retained. Misuse of the old code may lead to classification errors. 681310 Asbestos friction materials: This code is for friction materials such as asbestos brake pads, while 681110 is for building tiles and boards, with different uses and shapes. Does the material contain asbestos? Is the shape tile or board? Is the use building covering or partition? Is it confused with other codes such as 6812 or 6813? Are the declaration elements complete?
Basis
The core basis for classification is: 1) the material is asbestos-cement (mixture of asbestos fibers and cement); 2) the shape is tile or board; 3) the use is building covering or partition. If the material is pure asbestos (without cement), it is classified under 6812; if it is a cellulose fibre-cement product without asbestos, it is classified under 6811.40; if it is asbestos-cement pipe or brick, it is classified under 6811.20. Therefore, both the material and shape conditions must be met to be classified under 681110.
Confused Codes：
681140 - Cellulose fibre-cement products
This code is for cellulose fibre-cement products that do not contain asbestos, while 681110 is for cement products that contain asbestos. The core difference is whether asbestos fibers are contained.
681120 - Other articles of asbestos-cement
This code covers asbestos-cement pipes, bricks, troughs, etc., while 681110 is limited to tiles and boards. Shape is the key distinction.
681291 - Asbestos-cement products (old code)
Note: some subheadings were adjusted after HS2017, but 681110 is still retained. Misuse of the old code may lead to classification errors.
681310 - Asbestos friction materials
This code is for friction materials such as asbestos brake pads, while 681110 is for building tiles and boards, with different uses and shapes.
Self-Check：
✓ Does the material contain asbestos?
✓ Is the shape tile or board?
✓ Is the use building covering or partition?
✓ Is it confused with other codes such as 6812 or 6813?
✓ Are the declaration elements complete?
❓ FAQ
What is the difference in HS codes between asbestos-cement tiles and cellulose fibre-cement tiles? Asbestos-cement tiles contain asbestos fibers and are classified under 681110; cellulose fibre-cement tiles do not contain asbestos and are classified under 681140. The materials are different, and the asbestos content must be clarified when classifying. If it cannot be determined, refer to the product test report. How can it be determined whether asbestos-cement boards should be classified under 681110? The following must be met at the same time: 1) the material is asbestos-cement (mixture of asbestos fibers and cement); 2) the shape is board (flat board or corrugated board); 3) the use is building covering or partition. If it is tubular or brick-shaped, it is classified under 681120. When declaring asbestos-cement tiles, is it mandatory to provide the asbestos content? Yes, asbestos content is the key to distinguishing 681110 from 681140. If asbestos is contained, the content percentage should be declared; if not, it should be stated as "asbestos-free". Failure to declare may cause customs to question the classification. How do the specifications and dimensions of asbestos-cement tiles affect classification? Specifications and dimensions do not affect classification, but they affect the completeness of declaration elements. Classification depends on material and shape, not size. However, dimensions must be declared truthfully to facilitate customs inspection. If asbestos-cement tiles are used for non-building purposes, can they still be classified under 681110? 681110 does not limit the use, but it is usually for building use. If used for other purposes (such as industrial equipment linings), they may still be classified under 681110, but the shape and material must be considered. If the use is special, it is recommended to consult customs. How are asbestos-cement tiles and asbestos-cement pipes distinguished in codes? Tiles and boards are classified under 681110, and pipes under 681120. Shape is the main basis for distinction. The shape must be clarified when declaring to avoid confusion. What special regulatory conditions are required for importing asbestos-cement tiles? Asbestos products may involve environmental and safety regulation, and test reports, certificates of origin, etc. may be required. Specific regulatory conditions should be checked against the latest customs regulations, and it is recommended to consult a customs broker. How can the tax rate for 681110 be queried? Tax rates may change. The latest tax rate can be obtained through the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools. Note the distinction between MFN rate, general rate, etc.
Q: What is the difference in HS codes between asbestos-cement tiles and cellulose fibre-cement tiles?
A: Asbestos-cement tiles contain asbestos fibers and are classified under 681110; cellulose fibre-cement tiles do not contain asbestos and are classified under 681140. The materials are different, and the asbestos content must be clarified when classifying. If it cannot be determined, refer to the product test report.
Q: How can it be determined whether asbestos-cement boards should be classified under 681110?
A: The following must be met at the same time: 1) the material is asbestos-cement (mixture of asbestos fibers and cement); 2) the shape is board (flat board or corrugated board); 3) the use is building covering or partition. If it is tubular or brick-shaped, it is classified under 681120.
Q: When declaring asbestos-cement tiles, is it mandatory to provide the asbestos content?
A: Yes, asbestos content is the key to distinguishing 681110 from 681140. If asbestos is contained, the content percentage should be declared; if not, it should be stated as "asbestos-free". Failure to declare may cause customs to question the classification.
Q: How do the specifications and dimensions of asbestos-cement tiles affect classification?
A: Specifications and dimensions do not affect classification, but they affect the completeness of declaration elements. Classification depends on material and shape, not size. However, dimensions must be declared truthfully to facilitate customs inspection.
Q: If asbestos-cement tiles are used for non-building purposes, can they still be classified under 681110?
A: 681110 does not limit the use, but it is usually for building use. If used for other purposes (such as industrial equipment linings), they may still be classified under 681110, but the shape and material must be considered. If the use is special, it is recommended to consult customs.
Q: How are asbestos-cement tiles and asbestos-cement pipes distinguished in codes?
A: Tiles and boards are classified under 681110, and pipes under 681120. Shape is the main basis for distinction. The shape must be clarified when declaring to avoid confusion.
Q: What special regulatory conditions are required for importing asbestos-cement tiles?
A: Asbestos products may involve environmental and safety regulation, and test reports, certificates of origin, etc. may be required. Specific regulatory conditions should be checked against the latest customs regulations, and it is recommended to consult a customs broker.
Q: How can the tax rate for 681110 be queried?
A: Tax rates may change. The latest tax rate can be obtained through the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools. Note the distinction between MFN rate, general rate, etc.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.