2523.30.00

Analysis

HTS 2523.30.00 covers portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: aluminous… 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), 2523.29.00 (portland cement: other, 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.