HS 25Building materials · United States

HS Code for Cement and Clinker - Import into United States

Duty and tax snapshot for importing building materials (HS 25) into United States. Typical MFN duty ~5%, Federal VAT 0% on CIF. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

Federal VAT

Total taxes / CIF

5.3%

Worked landed-cost example

USD 50,000 FOB parcel of building materials (HS 25) shipped to United States.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

MPF (0.3464%)USD 191

Federal VAT @ 0%USD 0

Destination inlandUSD 1,000

Landed cost ≈ USD 58,941

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
2523.10	Cement clinkers
2523.21	White Portland cement, artificially coloured or not
2523.29	Other Portland cement (OPC 42.5, 52.5)
2523.30	Aluminous cement
2523.90	Other hydraulic cements (blended, PPC, PSC)

United States duty regime

HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits. MFN column-1 rates for WTO members, column-2 for non-normal-trade-relations countries. Preferential rates under USMCA, KORUS, CAFTA-DR, US-Israel, US-Australia and GSP (partial). Section 301 tariffs of 7.5%-25% apply on many Chinese-origin goods; Section 232 on steel/aluminium.

Customs notes

· HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical.
· MPF (Merchandise Processing Fee): 0.3464% of entered value, min $32.71, max $634.62 per formal entry (2025 rates - adjusted annually).
· HMF (Harbor Maintenance Fee): 0.125% of value, ocean imports only, no minimum or maximum.
· Section 301 tariffs: 7.5%-25%+ on many Chinese-origin goods across 4 lists. Section 232: 25% steel, 10% aluminium (subject to country-specific quotas and exclusions).

Frequently asked questions

What is the typical import duty on building materials (HS 25) into United States?

United States applies an MFN duty of about 5% on HS chapter 25 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits) may reduce this to 0% for qualifying origins.

How is Federal VAT calculated on imports of building materials in United States?

United States charges Federal VAT at 0% on the CIF value. No federal VAT. MPF applies (max USD 634.62).

What is the landed cost of a USD 50,000 FOB shipment of building materials into United States?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 0% Federal VAT brings total taxes to about USD 2,941 (~5.3% of CIF). Landed at buyer's warehouse ≈ USD 58,941.

Which HS code should I use for building materials in United States?

Start with the 6-digit international HS heading - for example 2523.10 (Cement clinkers). United States customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping building materials to United States?

Most importers into United States prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and Federal VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United States customs need to clear HS 25?

HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.