Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, mainly including finished products for construction, industrial or engineering use made with these materials as the base. This chapter ranges from natural stone articles to artificial abrasives, thermal and acoustic insulation materials, etc., but excludes ceramic articles (Chapter 69) and glass articles (Chapter 70). Heading 6811 specifically refers to articles of asbestos-cement, reflecting its specialized nature in the building materials and industrial fields. Heading 6811 covers various articles made of asbestos-cement and similar fiber-cement, including sheets, tiles, pipes, pipe fittings, tanks, troughs, etc. These articles are characterized by a mixture of asbestos fibers and cement, possessing properties such as fire resistance, corrosion resistance, and high strength, and are widely used in construction, water conservancy, chemical engineering, and other fields. This heading includes both finished products and semi-finished products, but is limited to asbestos-cement or cellulose fiber-cement materials, excluding pure cement articles or articles of other composite materials. Code 681120 is a 6-digit subheading. The first 2 digits '68' represent Chapter 68 (articles of stone, plaster, cement, asbestos, mica or similar materials). Digits 3-4 '11' represent heading 6811 (articles of asbestos-cement, of cellulose fiber-cement or the like). Digits 5-6 '20' represent subheading 681120, specifically referring to tubes, pipes and tube or pipe fittings of asbestos-cement. This subheading further specifies the product form as pipes and pipe fittings, distinguishing them from other articles under the same heading such as sheets and tiles. The overall coding logic progresses from chapter to heading to subheading, progressively refining material properties and product shape. This commodity is classified under 681120 rather than other subheadings of 6811, the core reason being that the product form is 'tubes, pipes and tube or pipe fittings.' If it were sheets, tiles, bricks, etc., it would be classified under other subheadings of 6811 (e.g., 681110 for tiles, 681140 for sheets, etc.). At the same time, it must be distinguished from cement of Chapter 25 and ceramic pipes of Chapter 69: this code requires the material to be asbestos-cement and to have a pipe function. If it is a pure cement pipe (without asbestos), it may be classified under 6810 or 6811? In fact, 6811 covers asbestos-cement, while 6810 covers cement articles, but 681120 specifically refers to asbestos-cement pipes.

Product name: The Chinese and English names of the declared commodity, which should accurately reflect the material and use, such as 'asbestos-cement pipe' or 'asbestos-cement pipe fitting.' Material composition: Explain the mixing ratio of asbestos fibers to cement, and whether other additives such as quartz sand, cellulose, etc. are contained. Specifications and model: Including dimensional parameters such as inner diameter, outer diameter, wall thickness, length, etc., as well as pressure rating and connection method (e.g., socket-and-spigot, flange). Use: Describe the application scenarios of the pipes and pipe fittings, such as water supply pipelines, drainage pipelines, ventilation ducts, cable protection conduits, etc. Brand or manufacturer: Fill in the manufacturer's name or brand, used for traceability and intellectual property verification. Processing technique: Briefly describe the manufacturing method, such as wet process, extrusion, molding, etc., and whether post-treatment such as curing, cutting, grinding has been carried out. Appearance state: Describe whether the product is a finished product, semi-finished product, or loose parts, and whether it has been assembled, coated, or packaged. Product name: Asbestos-cement pipe; Material composition: Asbestos fiber 15%, Portland cement 85%; Specifications and model: Inner diameter 200mm, outer diameter 240mm, wall thickness 20mm, length 3m, socket-and-spigot connection, working pressure 0.6MPa; Use: Municipal drainage pipeline; Brand: XX Building Materials; Processing technique: Wet process forming, steam curing; Appearance state: Finished product, both ends already chamfered. Failing to indicate the asbestos content, resulting in customs being unable to determine whether it belongs to asbestos-cement articles. Declaring pipe fittings and pipe bodies separately without explaining the matching relationship, which may result in a requirement to merge the classification. Mistakenly declaring cellulose fiber-cement pipes (asbestos-free) under 681120, when they should actually be classified under other subheadings of 6811.

The core basis for classification is the product's material composition and physical form. According to the Import and Export Tariff, heading 6811 covers asbestos-cement and similar fiber-cement articles, and subheading 681120 specifically refers to tubes, pipes and tube or pipe fittings. When determining, it is necessary to confirm: 1) whether the material is a mixture of asbestos and cement; 2) whether the product is a pipe or pipe fitting (such as elbows, tees, joints, etc.); 3) whether it has been formed and processed. If it is a pure cement pipe (without asbestos), it should be classified under 6810; if it is a ceramic pipe, it should be classified under 6906; if it is a plastic pipe, it should be classified under 3917. Therefore, asbestos content and pipe form are the key to classification under 681120. 681011 Building bricks and similar articles: 681011 covers asbestos-cement bricks, tiles and other building blocks, while 681120 covers pipes and pipe fittings, with different forms and uses. 681140 Asbestos-cement sheets and tiles: 681140 covers flat or corrugated sheets used for roofing or wall surfaces, not in pipe form. 681099 Other cement articles: 681099 covers other cement or concrete articles that do not contain asbestos, while 681120 must contain asbestos. 690600 Ceramic pipes and pipe fittings: Ceramic pipes are made of ceramic materials, corrosion-resistant but brittle, while asbestos-cement pipes are cement-based composite materials. 391723 Plastic pipes and pipe fittings: Plastic pipes are polymer materials, lightweight and corrosion-resistant, while asbestos-cement pipes are inorganic composite materials with high density. Does the product contain asbestos fibers? Is the product in the form of a pipe or pipe fitting? Is it used for conveying fluids or protecting cables? Has it been formed by cement curing? Is it confused with ceramic or plastic pipes?

How to inquire about the import tax rate for 681120? You can inquire about the latest tax rate by entering HS code 681120 on the General Administration of Customs website or the 'Internet + Customs' platform. Tax rates may change due to trade agreements, country of origin, and other factors; it is recommended to rely on the feedback from the customs system at the time of declaration. What specific products are included in asbestos-cement pipe fittings? They include elbows, tees, crosses, reducers, pipe joints, flanges, and other components used for connection, branching, or diameter reduction, and the material must be asbestos-cement. If the asbestos content is very low, can it still be classified under 681120? As long as it contains asbestos fibers and is mixed with cement to make pipes, it is generally still classified under 681120. However, if asbestos is only present as an impurity and the content is extremely low, it may need to be classified as other cement articles; it is recommended to provide a composition test report. Under which code should cellulose fiber-cement pipes (asbestos-free) be classified? Cellulose fiber-cement pipes also belong to fiber-cement articles, but if they do not contain asbestos, they should be classified under other subheadings of 6811, such as 681140 (sheets) or 681199 (other), depending on the form. Pipes and pipe fittings may be classified under 681120? Note: 681120 specifically refers to asbestos-cement; asbestos-free cellulose fiber-cement pipes should be classified under other subheadings of 6811? In fact, 6811 includes asbestos-cement and cellulose fiber-cement, but subheading 681120 specifically refers to asbestos-cement. Therefore, asbestos-free cellulose fiber-cement pipes should be classified under other subheadings of 6811, such as 681140? No, 681140 is for sheets. It is recommended to verify the national tariff. How to distinguish between 'pipes' and 'pipe fittings' at the time of declaration? Pipes generally refer to straight pipe sections, while pipe fittings refer to components used for connection, direction change, or branching. If imported as a complete set, they can be declared together, but specifications and quantities must be listed separately. What are the customs regulatory conditions for asbestos-cement pipes? They may involve radioactivity testing (asbestos is a carcinogen), and some countries require a certificate of non-radiation. Chinese customs may require a composition test report and verify whether they belong to solid waste prohibited or restricted from import. If the commodity is an asbestos-cement pipe but used for cable protection, is the classification different? Classification is based on material and form, and use does not affect the heading. As long as the material is asbestos-cement and the form is a pipe, it is still classified under 681120, and the use can be noted in the declaration elements. How to avoid confusion with 681099? 681099 covers other cement articles that do not contain asbestos. If the product contains asbestos, 6811 should be given priority; if it does not contain asbestos and is tubular, it may be classified under 6810 (cement pipes) or 6811 (cellulose fiber-cement pipes). Providing a composition report is key.