HS 681099 · Other cement and concrete articles
Get the code right at quotation time, not at customs.
Misclassifying HS 681099 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Other articles of cement, concrete, or artificial stone |
|---|---|
| Chapter | 68, Articles of stone, plaster, cement, asbestos, mica |
| Industry segment | Construction materials |
| Chinese name | 其他水泥/混凝土制品 |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Guangdong, Fujian, Jiangsu |
Buying notes
Concrete benchtops, engineered stone slabs (including engineered quartz), concrete pavers, decorative concrete elements, garden ornaments. Foshan and Quanzhou run the bulk. Section 301 25%. The engineered-quartz segment under this code is the commercially significant one: silica-based engineered stone for kitchen worktops. The Australian government banned engineered-stone fabrication from July 2024 over silicosis lung-disease risk; verify the destination market regulation before booking.
Common end uses
The applications that drive most of the global tonnage under this code.
- Kitchen and bathroom worktops (engineered quartz)
- Concrete pavers and landscape edging
- Architectural cast-stone elements
- Concrete benches and street furniture
- Decorative garden ornaments and planters
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
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HS 680293 Granite (simply cut or sawn)
Chapter 68, Granite (simply cut or sawn). China VAT rebate 13%.
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HS 681019 Cement tiles and building blocks
Chapter 68, Cement tiles and building blocks. China VAT rebate 13%.
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HS 391810 PVC floor coverings (LVT, sheet, tiles)
Chapter 39, PVC floor coverings (LVT, sheet, tiles). China VAT rebate 13%.
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HS 700719 Toughened safety glass (non-vehicle)
Chapter 70, Toughened safety glass (non-vehicle). China VAT rebate 13%.
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HS 940690 Prefabricated buildings
Chapter 94, Prefabricated buildings. China VAT rebate 13%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.