Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders
2 declarable lines
Heading 2520 covers gypsum and anhydrite in their natural or crude form, and plasters made from calcined gypsum or calcium sulfate. The heading splits into two lines: 2520.10.00.00 for gypsum and anhydrite, and 2520.20.00.00 for plasters, including plasters with small amounts of accelerators or retarders or color. Both lines carry a general (MFN) rate of Free.
Products in this heading
- Crude gypsum rock
- Calcined gypsum
- Plaster of paris
- Anhydrite (natural calcium sulfate)
- Gypsum building plaster
- Dental plaster
- Molding and casting plaster
- Calcium sulfate plaster with added retarder
How to choose the right subheading
- Material: gypsum or anhydrite versus a plaster made from calcined gypsum or calcium sulfate.
- Condition: crude or uncalcined material stays in 2520.10.00.00; calcined material sold as plaster goes to 2520.20.00.00.
- Form: rock, lump or ground raw material versus a powder plaster ready for mixing with water.
- Additives: small quantities of accelerators, retarders or color do not move the goods out of the heading.
- End article: if the gypsum is formed into boards, panels or other shaped articles, the goods leave this heading.
Often confused with
- Heading 6809Gypsum wallboard and drywall panels
Boards and panels of gypsum are articles of chapter 68, not the raw material of heading 2520.
- Heading 2522Quicklime and slaked lime
Lime is a different calcined product covered by heading 2522.
- Heading 2523Portland cement and other hydraulic cements
Cements are classified in heading 2523 even when gypsum is added as a retarder.
- Limestone and other calcareous stone
Uncalcined carbonate stone is not gypsum or calcium sulfate plaster.
- Heading 2525Mica and mica splittings
Mica is a separate mineral covered by heading 2525.
Frequently asked questions
What is the HTS code for gypsum and anhydrite?
Gypsum and anhydrite are classified under 2520.10.00.00, with a general (MFN) rate of Free.
What is the duty on gypsum plasters?
Plasters of calcined gypsum or calcium sulfate fall under 2520.20.00.00, with a general (MFN) rate of Free.
How do I classify calcined gypsum sold as plaster?
Calcined gypsum put up as plaster is classified under 2520.20.00.00, while crude gypsum stays under 2520.10.00.00; both carry a general (MFN) rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.