Analysis
HTS 2523.21.00 covers white cement, whether or not artificially colored under heading 2523 (portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 91% of the 78 tariff lines in chapter 25. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 2523.10.00 (portland cement, aluminous cement, slag cement…, duty-free), 2523.29.00 (portland cement: other, duty-free), 2523.30.00 (portland cement, aluminous cement, slag cement…, duty-free) and 2523.90.00 (portland cement, aluminous cement, slag cement…, duty-free).
Census statistics map these goods to NAICS 327310 (Cement Manufacturing), an industry of 192 US establishments employing 12,781 people. That is the industry code a US manufacturer of the same product would normally use.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2523.10.00 | Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: cement clinkers | Free |
| 2523.29.00 | Portland cement: other | Free |
| 2523.30.00 | Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: aluminous cement | Free |
| 2523.90.00 | Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: other hydraulic cements | Free |