Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials. This chapter includes articles of natural stone (such as marble, granite), plaster articles, cement articles, asbestos articles, mica articles, and carbon articles not elsewhere specified. These articles are usually shaped, molded, cut, or otherwise processed, but are different from ceramic, glass, or gemstone articles. This chapter is clearly distinguished from Chapter 25 (natural stone) and Chapter 69 (ceramics). Heading 6814 specifically covers worked mica and articles of mica, including bonded or pressed mica, mica sheets, mica plates, mica strips, mica tubes, etc. Mica is a mineral with insulating, heat-resistant, and corrosion-resistant properties, widely used in electrical insulation, electronic components, thermal insulation materials, and other fields. This heading includes mica articles that have been cut, punched, molded, or otherwise processed, but excludes unworked natural mica (classified in Chapter 25) and electrical components made of mica (classified in Chapter 85). HS code 681490 is a six-digit subheading. The first 2 digits '68' represent Chapter 68, i.e., articles of stone, plaster, cement, asbestos, mica or similar materials. The 3rd-4th digits '14' represent heading 6814, i.e., worked mica and articles of mica. The 5th-6th digits '90' represent subheading 681490, i.e., other articles of mica, which is a residual subheading covering all mica articles other than specifically named products such as bonded mica plates and mica sheets. Therefore, the complete meaning of this code is: mica articles under Chapter 68 that do not fall under a more specific subheading. The goods are mica articles, but are not named under a more specific subheading of 6814 (such as 681410 bonded mica plates, 681490 other). Due to the properties of mica material, its articles may have insulating, heat-resistant, or other uses, but if they do not constitute electrical components of Chapter 85, they are classified under 681490. The difference from adjacent codes is that 681410 refers only to bonded mica plates, while 681490 covers other mica articles not elsewhere specified, such as mica tubes, mica gaskets, mica special-shaped parts, etc.

Product name: The specific name of the declared commodity, such as mica tube, mica gasket, mica special-shaped part, etc., which must accurately reflect the product attributes. Material: State the type of mica (such as natural mica, synthetic mica) and whether it is combined with other materials, such as mica paper, mica plate, etc. Processing method: Describe the processing technique, such as cutting, punching, molding, bonding, etc., to distinguish it from unworked mica. Use: Explain the use of the commodity, such as electrical insulation, thermal insulation, sealing, etc., but note whether it constitutes an electrical component. Specifications and dimensions: Provide the size, thickness, shape, etc. of the commodity, such as plate, tube, special shape, to help confirm the subheading. Brand or model: If there is a brand or model, it must be declared to facilitate identification of the specific commodity. Composition content: If it is a composite mica article, state the mica content and other components (such as binders, reinforcing materials). Customs declaration example: Product name: Mica gasket Material: Synthetic mica, containing 90% mica, 10% binder Processing method: Punch forming Use: Used for motor insulation Specifications and dimensions: Outer diameter 50mm, inner diameter 20mm, thickness 2mm Brand: XX brand Model: M-2020 Composition content: 90% mica, 10% epoxy resin HS code: 68149000 Declaration elements: Product name: Mica gasket; Material: Synthetic mica; Processing method: Punching; Use: Motor insulation; Specifications: 50*20*2mm; Brand: XX; Model: M-2020; Composition: 90% mica, 10% epoxy resin. Incorrectly classifying mica articles under Chapter 25 (unworked mica) or Chapter 85 (electrical components), ignoring the processing state and use. For bonded mica plates, failing to note the specific naming of subheading 681410 and incorrectly classifying under 681490. Failure to provide processing method and composition during declaration, resulting in customs being unable to determine classification, which may trigger inspection or rejection.

Core classification criteria: First confirm whether the commodity is a mica article, i.e., the main material is mica and it has been processed (such as cutting, punching, bonding, etc.). Second, determine whether it belongs to a specifically named product under heading 6814. If it is a bonded mica plate, classify under 681410; if it is another mica article, such as mica tube, mica gasket, mica special-shaped part, etc., classify under 681490. Note that if a mica article is part of an electrical component and has an independent electrical function, it may be classified under Chapter 85. In addition, if mica is combined with other materials, determine based on essential character whether it is still regarded as a mica article. 681410 Bonded mica plates and mica sheets: 681410 specifically refers to bonded mica plates and mica sheets, usually in plate or sheet form, made by bonding mica flakes with a binder. 681490 covers other mica articles not elsewhere specified, such as tubular or special-shaped parts. 252510 Unworked mica: 252510 is unworked natural mica, including mica sheets, mica scraps, etc., without shaping or processing. 681490 is worked mica articles with a specific shape or use. 854690 Other electrical insulating fittings: 854690 is electrical insulating fittings. If a mica article is specially used for electrical equipment and constitutes an electrical component, it is classified under this code. However, if it is only a general mica article and does not constitute an electrical component, it remains under 681490. 681599 Other articles of stone: 681599 covers articles of other stone or similar materials, such as graphite, carbon, etc. Even if a mica article is combined with other materials, if mica constitutes the essential character, it is still classified under 6814. 701990 Other glass fiber articles: 701990 is glass fiber articles. If a mica article is combined with glass fiber, determine based on essential character. If mica is the main material, classify under 6814; if glass fiber is the main material, classify under 7019. Is the commodity mainly made of mica? Has it been processed (cutting, punching, bonding, etc.)? Is it a bonded mica plate or mica sheet? If yes, classify under 681410. Does it have the function of an electrical component? If yes, consider Chapter 85. Is it combined with other materials? Determine the essential character.

Which HS code should mica gaskets be classified under? If mica gaskets are mainly made of mica and have been processed by punching, etc., they are usually classified under 681490. However, it is necessary to confirm whether they are bonded mica plates (681410) or electrical components (Chapter 85). When declaring, elements such as material, processing method, and use must be provided. How to distinguish between 681410 and 681490? 681410 specifically refers to bonded mica plates and mica sheets, usually in plate or sheet form, made by bonding mica flakes with a binder. 681490 covers other mica articles not elsewhere specified, such as mica tubes, mica special-shaped parts, mica gaskets, etc. If the commodity is plate-shaped and bonded, classify under 681410; otherwise, classify under 681490. Are mica articles classified under Chapter 68 or Chapter 85? If mica articles are only used as insulating materials and do not constitute independent electrical components, they are classified under Chapter 68 (681490). If they are specially used for electrical equipment and have independent electrical functions (such as insulators, terminals), they may be classified under Chapter 85. Judgment should be based on the specific use and function. How is unworked mica classified? Unworked natural mica, including mica sheets, mica scraps, etc., is classified under Chapter 25 (252510). Only mica articles that have been processed (such as cutting, punching, bonding) are classified under 6814. How are mica articles classified when combined with other materials? If mica is combined with other materials, determine based on essential character. If mica constitutes the essential character, it is still classified under 6814; if other materials constitute the essential character, classify according to the other materials. For example, if mica is combined with glass fiber and glass fiber is the main material, classify under 701990. What elements are required to declare 681490? Usually, product name, material, processing method, use, specifications and dimensions, brand and model, composition content, etc. are required. The specific requirements are subject to customs requirements. It is recommended to refer to the Customs Import and Export Commodity Specification Declaration Catalog of the People's Republic of China. What is the export tax rebate rate for 681490? The export tax rebate rate will be adjusted with national policies. It is recommended to check the latest export tax rebate rate database or consult the local customs. Generally, mica articles may enjoy a certain tax rebate rate, but the official publication shall prevail. Does the import of mica articles require special supervision? Mica articles generally have no special regulatory conditions, but if they involve endangered mica or specific uses, relevant certificates may be required. It is recommended to check the Customs Import and Export Tariff and regulatory conditions before import, or consult a professional customs broker.