Analysis
HTS 2523.29.00 covers portland cement: other under heading 2523 (portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic…).
There is no general-rate duty on this line, which puts it with roughly 91% of the 78 tariff lines in chapter 25 that are also free. 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), 2523.21.00 (white cement, whether or not artificially colored, 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, the industry a domestic producer of these goods reports under.
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 |
| 2523.21.00 | White cement, whether or not artificially colored | 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 |