Chapter 69 covers ceramic products, including various articles of clay, siliceous, refractory materials, etc., that have been shaped and fired. This chapter is divided into two subchapters: Subchapter I (6901-6914) covers siliceous fossil meals or similar siliceous earths and clay products, and Subchapter II (6915-6914) covers other ceramic products. Refractory bricks belong to Subchapter I and are special ceramics dedicated to high-temperature industrial environments. Heading 6902 covers refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. These products must be able to withstand high-temperature environments in industries such as metallurgy, glass, and cement, and generally have a high refractoriness (≥1500°C). Subheading 6902.20 specifically refers to refractory bricks containing alumina or silica (or a mixture of both), which is the most common type of refractory material. The first 2 digits "69" represent Chapter 69 (ceramic products), covering all ceramic products. The 3rd-4th digits "02" represent heading 6902 (refractory bricks, blocks, tiles and similar refractory ceramic constructional goods), distinguishing them from other ceramic products. The 5th-6th digits "20" represent subheading 690220, specifically referring to refractory bricks containing alumina or silica. Under this subheading, further subdivision may be made according to alumina content (such as 69022010, 69022090, etc.), but the international HS code only goes to 6 digits. This commodity is classified under 690220 rather than other codes because it simultaneously satisfies three conditions: 1) it is a refractory ceramic product; 2) its main components are alumina or silica; 3) it is in the shape of bricks, blocks, or other constructional materials. If it does not contain alumina/silica (such as silicon carbide-based), it should be classified under 690290; if it is a product of siliceous fossil meals, it should be classified under 690100; if it is ordinary building brick, it should be classified under 6904.

Product name: The specific name of the declared commodity, such as "high-alumina refractory brick", "silica refractory brick", etc., which must be consistent with the actual goods. Composition content: List the percentages of alumina (Al2O3), silica (SiO2), and other components, which is key to classification. Refractoriness: Indicate the refractoriness (°C), usually required to be ≥1500°C, which is an important indicator for determining refractory products. Brand: Manufacturer or brand name; if there is no brand, fill in "none". Model: Product model or specification, such as "LZ-55", "SK-34", etc., for easy identification. Appearance dimensions: Length, width, height (mm) and shape of the brick (standard shape, special shape, etc.). Use: Specific application scenario, such as "glass furnace lining", "steel ladle working layer", etc. Product name: High-alumina refractory brick; Composition content: Al2O3 75%, SiO2 20%, others 5%; Refractoriness: 1790°C; Brand: None; Model: LZ-75; Appearance dimensions: 230mm×114mm×65mm, standard shape; Use: lining of iron and steel smelting furnace. Failure to provide a composition test report and declaring only orally makes it easy for customs to question. Confusing refractoriness with service temperature, resulting in inaccurate declaration. Ignoring the declaration of appearance dimensions may affect classification (for example, special-shaped bricks may be classified under other subheadings).

The core basis for classification is: 1) whether the product is a refractory ceramic product (refractoriness ≥1500°C); 2) whether the main components are alumina or silica; 3) whether the shape is bricks, blocks, or other constructional materials. Reference should also be made to the description of 6902 in the Explanatory Notes to the Import and Export Tariff and the national subheading notes on the subdivision by alumina content. 690290 Other refractory bricks: 690290 covers refractory bricks that do not contain alumina or silica, such as silicon carbide-based, magnesia-based, etc. If the composition is mainly alumina/silica, it should be classified under 690220. 690100 Refractory products of siliceous fossil meals: 690100 specifically refers to refractory products made from siliceous fossil meals (such as diatomite), while 690220 refers to alumina/silica refractory bricks, with different raw materials. 6904 Building bricks: 6904 covers ordinary ceramic building bricks, which are not refractory products, have low refractoriness, and are not used in high-temperature environments. 6903 Other refractory ceramic products: 6903 covers refractory products in non-constructional shapes such as refractory crucibles, tubes, rods, etc., while 6902 is limited to constructional shapes such as bricks, blocks, and tiles. Has a composition test report been provided? Is the refractoriness ≥1500°C? Is the shape bricks, blocks, or tiles? Are alumina or silica the main components? Have products of siliceous fossil meals been excluded?

How can I check the tax rate for the specific subheading under 690220? You can log on to the official website of the General Administration of Customs of China or the "Single Window" to check the Import and Export Tariff, enter HS code 690220 to view the most-favored-nation rate, general rate, etc. You can also use third-party tariff query tools, but note that tax rates may be adjusted with policy changes, and the latest official announcement shall prevail. What is the standard for testing the refractoriness of refractory bricks? The commonly used standard is GB/T 7322-2017 "Refractory materials - Test method for refractoriness", equivalent to ISO 528. During the test, the sample is made into a triangular cone and heated in a high-temperature furnace until it softens and falls; the corresponding temperature is the refractoriness. An authoritative test report must be provided at the time of declaration. Does different alumina content affect the HS code? The international HS code 690220 does not subdivide by alumina content, but China Customs may further subdivide under its national subheadings according to Al2O3 content (such as ≥45% or <45%). At the time of declaration, the content must be accurately provided so as to classify it under the correct national subheading. What documents are required for exporting refractory bricks? Generally, a contract, invoice, packing list, customs declaration form, composition test report, refractoriness test report, etc. are required. If export tax rebate is involved, a special VAT invoice is also required. The specific requirements shall be subject to customs and tax authorities. How are refractory bricks distinguished from ordinary bricks in classification? Ordinary bricks are classified under 6904, and refractory bricks under 6902. The key difference lies in refractoriness: refractory bricks have a refractoriness of ≥1500°C and are used in high-temperature industrial environments; ordinary bricks have low refractoriness and are used for construction. Proof of refractoriness must be provided at the time of declaration. If refractory bricks contain multiple components, how is the main component determined? The component with the largest mass percentage shall prevail. If alumina or silica together account for the largest proportion, they are classified under 690220; if other components (such as silicon carbide) account for the largest proportion, they are classified under 690290. A detailed composition test report must be provided. Are there special regulatory conditions for importing refractory bricks? Generally there are no special regulatory conditions, but radioactive testing may be involved (such as zirconia refractory bricks). Specifically, you need to check the "Customs Regulatory Conditions Table"; some refractory bricks may require an inbound goods customs clearance form. It is recommended to consult a professional customs broker before import. What is the export tax rebate rate for HS code 690220? The export tax rebate rate will be adjusted with national policies. At present, the export tax rebate rate for refractory bricks is usually 13%, but the latest export tax rebate rate database shall prevail. You can check through the "China Export Tax Rebate Consulting Network" or the tax authorities.