HS 251990 · Magnesium oxide and other minerals
Get the code right at quotation time, not at customs.
Misclassifying HS 251990 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Other magnesium oxide / minerals |
|---|---|
| Chapter | 25, Salt, sulfur, earth, stone, plaster |
| Industry segment | Minerals and stone |
| Chinese name | 其他氧化镁/矿物 |
| China VAT export rebate | 0% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Liaoning, Shandong, Qinghai |
Buying notes
Dead-burned magnesia (DBM, refractory grade), caustic-calcined magnesia (CCM, agricultural / industrial), fused magnesia (FM, premium refractory), and other downstream-processed mineral products. Liaoning (Dashiqiao) holds about 60% of global magnesia production. Section 301 25%. MgO content (typically 90 to 98% for industrial; 96%+ for steel-refractory; 99.9% for fused) drives the price tier; specify the calcination temperature and bulk density on the PO.
Common end uses
The applications that drive most of the global tonnage under this code.
- Steel-industry refractory bricks and linings
- Cement production (MgO clinker substitution)
- Animal-feed magnesium supplement
- Fertiliser secondary nutrient
- Pulp-and-paper alkali source
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 251720 Macadam of slag and industrial waste
Chapter 25, Macadam of slag and industrial waste. China VAT rebate 0%.
HS Code
HS 251110 Natural barytes (barium sulphate)
Chapter 25, Natural barytes (barium sulphate). China VAT rebate 0%.
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HS 710510 Diamond dust and powder
Chapter 71, Diamond dust and powder. China VAT rebate 13%.
HS Code
HS 680293 Granite (simply cut or sawn)
Chapter 68, Granite (simply cut or sawn). China VAT rebate 13%.
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HS 261800 Blast-furnace slag (granulated)
Chapter 26, Blast-furnace slag (granulated). China VAT rebate 0%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.