HS Code for Cement flagstones

Cement flagstones are classified under HS code 6810.19 because they are manufactured articles composed of cement, concrete, or artificial stone. This classification falls within Chapter 68, which encompasses articles of stone, plaster, cement, asbestos, mica, or similar materials. Specifically, heading 6810 is designated for articles of cement, concrete, or artificial stone, whether or not reinforced. The subheading 6810.19 is a residual category for tiles, flagstones, and similar articles that do not fall under the specific description of building blocks and bricks, which are categorized under 6810.11. The classification is determined by the material composition and the intended use as a paving or surfacing material. These items are typically pre-cast and cured before being transported to a construction site, distinguishing them from in-situ concrete work. The General Rules of Interpretation (GRI) 1 and 6 are applied here, as the terms of the headings and subheadings provide the most specific description for these finished cement products.

Products Included

• Pre-cast concrete paving slabs
• Decorative cement patio stones
• Artificial stone flagstones for walkways
• Reinforced concrete tiles for outdoor use
• Cast stone pavers

Common Misclassification

Cement flagstones are frequently confused with natural stone flagstones, which are classified under HS code 6801.00. The distinction lies entirely in the material; 6801.00 is for natural stone, while 6810.19 is for man-made cement or concrete. Another common error is using 6810.11, which is strictly reserved for building blocks and bricks used in structural wall construction rather than flat paving surfaces.

FAQ

What is the HS code for cement flagstones?

The HS code for cement flagstones is 6810.19, which covers tiles, flagstones, and similar articles of cement or concrete, excluding building blocks.

Does the HS code change if the flagstones are reinforced?

No, HS code 6810.19 applies to these articles whether or not they are reinforced with metal or other materials, as long as the primary component is cement or concrete.