Chapter 68 covers articles of stone, plaster, cement, asbestos, mica or similar materials, mainly including various finished products processed from mineral raw materials (non-metallic). This chapter ranges from simple stone slabs and stone mill products to complex refractory materials, cement products for construction, etc., but excludes ceramic products (Chapter 69) and glass products (Chapter 70). Heading 6815 covers articles of stone or similar materials not elsewhere specified or included, including articles containing mineral raw materials such as magnesite, dolomite, asbestos, mica, etc. These articles are usually processed by shaping, hardening or sintering, and are used for refractory, construction, insulation and other purposes. Heading 6815 is a residual heading used to classify mineral articles not specified or included in other more specific headings. Code 681591 is a 6-digit subheading. The first 2 digits '68' represent Chapter 68 (articles of stone, plaster, cement, etc.); digits 3-4 '15' represent heading 6815 (articles of stone or similar materials not elsewhere specified or included); digits 5-6 '91' represent subheading 681591, specifically 'articles containing magnesite or dolomite'. This subheading is further distinguished from other subheadings such as 681510 (non-electrical articles of graphite or other carbon) and 681520 (articles of peat), etc. Therefore, 681591 specifically refers to articles mainly composed of magnesite or dolomite, such as refractory bricks, furnace linings, etc. This commodity is classified under 681591 because its main component is magnesite or dolomite and it belongs to the stone articles of Chapter 68. If the article is a refractory material but its main component is not magnesite or dolomite, it may be classified under 6902 (refractory bricks) or other subheadings of 6815. If it is raw magnesite ore or simply crushed, it is classified under Chapter 25. Therefore, composition and degree of processing are the key distinguishing factors.

Product name: The specific name of the declared commodity, which should accurately reflect its material and use, such as 'magnesite refractory brick', 'dolomite furnace lining', etc. Composition content: Declare the main components (such as magnesium oxide, calcium oxide) and their percentage content, and indicate whether magnesite or dolomite is contained. Processing method: Explain the forming method (such as pressing, casting), whether sintered and the sintering temperature, etc., to prove the degree of processing. Use: Declare the specific use, such as for metallurgical furnace linings, glass kilns, cement rotary kilns, etc. Appearance: Describe appearance characteristics such as color, shape (such as brick shape, amorphous), dimensions, etc. Brand or model: If there is a brand or model, it must be declared; if there is no brand, indicate 'none'. Packaging specifications: Declare the packaging method (such as pallet, wooden box) and the quantity or weight per package. Product name: Magnesite refractory brick; Composition content: Magnesium oxide 85%, calcium oxide 5%, silicon dioxide 5%, others 5%; Processing method: Raw materials mixed and high-pressure formed, sintered at 1600°C; Use: Used for steel smelting furnace lining; Appearance: Brown rectangular brick, dimensions 230mm×114mm×65mm; Brand: None; Model: MZ-85; Packaging specifications: Wooden pallet packaging, 500 pieces per pallet. Failing to indicate magnesite or dolomite content, writing only 'magnesia-based' may result in classification under other subheadings. Misreporting sintered articles as 'simple pressing', resulting in incorrect classification under Chapter 25. The use description is not specific and cannot prove its final use as an article.

The core criteria for classification are: 1. Whether the main component of the commodity is magnesite or dolomite; 2. Whether it has undergone processing such as shaping and sintering, exceeding the scope of simple processing in Chapter 25; 3. Whether it belongs to articles not specified or included in other headings of Chapter 68. If the above conditions are met, it is classified under 681591. If it is a refractory brick but the main component is not magnesite/dolomite, it is classified under 6902; if it is raw magnesite ore or caustic calcined magnesia, it is classified under 2519 or 2518. 2519 Natural magnesium carbonate (magnesite): 2519 is unprocessed raw magnesite ore or simply crushed, ground powder, while 681591 is articles that have been shaped and sintered. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods: 6902 is ceramic refractory articles, with main components other than magnesite or dolomite; 681591 is magnesite or dolomite refractory articles. 681510 Non-electrical articles of graphite or other carbon: 681510 is carbon articles, while 681591 is magnesite or dolomite articles, with different compositions. 681599 Other articles of stone or similar materials: 681599 is other articles not elsewhere specified or included under heading 6815, not containing magnesite or dolomite, or the content does not meet the main component standard. Is the main component magnesite or dolomite? Has it undergone processing such as shaping and sintering? Does it belong to articles not specified or included in other headings of Chapter 68? Is it used for refractory, construction and other purposes? Is it distinguished from ceramic refractory articles (6902)?

How do I determine whether my product is classified under 681591? First confirm whether the main component of the product is magnesite or dolomite (such as high magnesium oxide content), then confirm whether it has undergone processing such as shaping and sintering, and finally confirm whether it belongs to articles not specified or included in other headings of Chapter 68. If satisfied, it is classified under 681591. It is recommended to provide component test reports and processing technology descriptions. What is the difference in classification between magnesite refractory bricks and ceramic refractory bricks? Magnesite refractory bricks are mainly composed of magnesite and are classified under 681591; ceramic refractory bricks are mainly composed of ceramic materials such as aluminum silicate and are classified under 6902. The key difference lies in the main component, which needs to be determined through component analysis. If the product is magnesite powder but has been pressed without sintering, where should it be classified? If it is only simply pressed without sintering, it may still belong to magnesite powder of Chapter 25 (2519), because its basic characteristics have not been changed. However, if after pressing it already has the characteristics of an article (such as a specific shape, use), it may be classified under 681591. It is recommended to judge based on the degree of processing and use. How should the composition content be filled in during declaration? The chemical names and percentages of the main components should be filled in, such as magnesium oxide 85%, calcium oxide 5%, etc., and indicate whether magnesite or dolomite is contained. If multiple components are contained, all main components need to be listed. How can I check the export tax rebate and regulatory conditions for 681591? The regulatory conditions and tax rebate rate for this code can be queried through the official website of the General Administration of Customs or the China International Trade Single Window. The tax rate will change, and it is recommended to use the latest published version. Are all articles containing dolomite classified under 681591? Not necessarily. If the main component of the article is dolomite and it has been processed, it is classified under 681591; but if it is raw dolomite ore or simply processed, it is classified under 2518. It needs to be judged based on the degree of processing and composition. How should small magnesite articles exported through cross-border e-commerce retail channels be declared? They need to be declared under general trade or cross-border e-commerce mode, providing elements such as product name, composition, processing method, etc. If it is a small parcel, the HS code must also be truthfully declared to avoid customs clearance delays caused by classification errors. How to distinguish 681591 from 681599? 681591 specifically refers to articles containing magnesite or dolomite; 681599 refers to other articles not elsewhere specified or included under heading 6815, not containing magnesite or dolomite, or the content does not meet the main component standard. The key to distinction lies in the composition.