Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, but excludes the natural mineral raw materials of Chapter 25 and the ceramic articles of Chapter 69. The core of this chapter is 'secondary processed mineral materials', such as cement bricks, asbestos boards, mica sheets, etc. Heading 6811 specifically targets asbestos-cement articles, which belong to an important category of building materials and industrial fittings. Heading 6811 is dedicated to articles of asbestos-cement, cellulose fibre-cement or the like, including sheets, pipes, tiles, bricks and other articles not elsewhere specified. This heading is divided into multiple subheadings, subdivided by article form (sheets, pipes, tiles, etc.) and whether they contain asbestos. 681130 is the 'other articles' subheading, a residual category covering asbestos-cement articles other than the main forms such as sheets, pipes and tiles. 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 '30' represent subheading 681130: other articles. Note that under 6811 there are also 681140 (containing asbestos, sheets, tiles, etc.) and 681181 to 681189 (not containing asbestos, sheets, tiles, etc.); 681130 is the 'other' residual subheading for articles not containing asbestos. This commodity is classified under 681130 because it is other articles of asbestos-cement and does not contain asbestos (sheets, tiles, etc. containing asbestos fall under 681140, and other articles containing asbestos fall under 681190). 681130 specifically refers to other articles of cellulose fibre-cement or other similar materials not containing asbestos, such as troughs, tanks, window sills, decorative pieces, etc. It is distinguished from the main forms of 6811 such as sheets, pipes and tiles, and also from the asbestos articles of 6812 (non-cement-based).

Product Name: The standard name of the declared commodity, which should be specific to material and use, such as 'cellulose fibre-cement decorative board' Material: State the main components, such as 'cellulose fibre-cement' or 'asbestos-cement', and indicate whether asbestos is contained Use: Describe the actual usage scenario of the article, such as building exterior walls, ventilation ducts, flower pots, etc. Specifications and Dimensions: Provide dimensions such as length, width, thickness, or pipe diameter, wall thickness, etc., to facilitate distinguishing sheets, pipes and other articles Whether It Contains Asbestos: Clearly answer 'yes' or 'no'; this is the key distinction between 681130 and 681140/681190 Brand or Model: If there is a brand or model, declare it truthfully; if there is no brand, write 'none' Processing Method: Such as molding, extrusion, sheet forming, etc.; different processes may affect classification Product Name: cellulose fibre-cement decorative trough; Material: cellulose fibre-cement (not containing asbestos); Use: building exterior wall decoration; Specifications: length 2000mm × width 200mm × thickness 10mm; Whether it contains asbestos: no; Brand: none; Processing method: molded forming. Misreporting articles containing asbestos as 681130, when they should actually be classified under 681140 or 681190. Misreporting main forms such as sheets, tiles and pipes as 'other', when they should be classified under 681140 or 681181, etc. Failing to provide dimensions and use, resulting in customs being unable to determine whether they are 'other articles'.

Core basis for classification: 1) the material is asbestos-cement or cellulose fibre-cement; 2) the article form does not belong to the mainly named subheadings such as sheets, tiles and pipes; 3) it does not contain asbestos (if it contains asbestos, classify under 681140 or 681190). At the same time, it is necessary to exclude the processed asbestos fibre articles of 6812, the friction materials of 6813, etc. 681140 Containing asbestos, sheets, tiles, etc.: 681140 clearly contains asbestos and covers building articles such as sheets, tiles and bricks; 681130 does not contain asbestos and covers other forms. 681190 Other articles containing asbestos: 681190 contains asbestos and covers other articles; 681130 does not contain asbestos. The boundary between the two is whether asbestos is contained. 681181 Tiles not containing asbestos: 681181 specifically refers to tiles, with specific shapes and uses; 681130 covers other non-tile articles. 681182 Sheets not containing asbestos: 681182 specifically refers to sheets, usually flat panels; 681130 covers non-sheet articles such as troughs and tanks. 681183 Pipes not containing asbestos: 681183 specifically refers to pipes and pipe fittings; 681130 covers other non-pipe articles. Is it confirmed that it does not contain asbestos? Does the article not belong to the named forms such as sheets, tiles and pipes? Is the material cement-based rather than pure asbestos? Is the use not friction material or sealing elements? Is it not named in 6812 or 6813?

How do I determine whether my asbestos-cement article should be classified under 681130 or 681140? The key is whether it contains asbestos: sheets, tiles, etc. containing asbestos are classified under 681140; sheets, tiles, etc. not containing asbestos are classified under 681181-681183; if it does not contain asbestos and is not a sheet, tile or pipe, it is classified under 681130. Be sure to provide a test report proving it does not contain asbestos. What is the difference between 681130 and 681190? 681190 is other articles containing asbestos, and 681130 is other articles not containing asbestos. The two are similar in form but different in composition. If the product contains asbestos, even if its form is 'other', it should be classified under 681190. Are cellulose fibre-cement articles always classified under 681130? Not necessarily. If they are in the form of sheets, tiles or pipes, they should be classified under 681181-681183; only other forms are classified under 681130. Cellulose fibre-cement does not contain asbestos, but classification still prioritizes form. How should 'whether it contains asbestos' be filled in during declaration? It must be filled in truthfully as 'yes' or 'no'. If 'no' is written, customs may require a test report. If it actually contains asbestos but is declared as 'no', penalties will be faced. It is recommended to keep a third-party test report. What is the export tax rebate rate for 681130? The rebate rate changes with policy adjustments. Please consult the latest export tax rebate rate database or consult a customs broker. It can usually be queried through the commodity code in the electronic tax bureau or customs system; do not rely on a fixed value. What regulatory conditions are required for importing asbestos-cement articles? Articles containing asbestos may involve environmental protection, safety and other regulations, and test reports, declarations of conformity, etc. may be required. The asbestos-free 681130 is relatively less restrictive, but it still must comply with building material standards. The latest customs requirements shall prevail. If my product is an asbestos-cement flower pot, where should it be classified? Flower pots belong to 'other articles'. If they do not contain asbestos, classify under 681130; if they contain asbestos, classify under 681190. Be careful not to misclassify them as ceramic flower pots (Chapter 69) or plastic flower pots (Chapter 39). What are the consequences of incorrect classification? It may lead to tax recovery, fines, credit downgrading, or even suspected smuggling. It is recommended to conduct pre-classification or consult professional customs affairs before declaration, and keep evidence such as product composition, process and use.