6903 90Select TARIC subcode
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Available TARIC subcodes: 2
Classification scope of subheading 690390 — other refractory articles
Subheading 690390 of the Combined Nomenclature is the residual subheading within heading 6903, covering all refractory ceramic articles that do not fall within subheading 690310 (siliceous refractory articles) or subheading 690320 (articles with more than 45% alumina). Products classified here include magnesia (MgO) bricks and shapes, dolomite (CaO-MgO) products, chrome-magnesia (Cr2O3-MgO) bricks, magnesia-spinel articles, silicon carbide (SiC) shapes and carbon-graphite refractory items — provided they do not contain more than 45% Al2O3. Sintered magnesia, calcined dolomite and chrome-magnesia mixes are used as linings for steel converters, rotary cement kilns and glass-melting furnaces. Silicon carbide (SiC) articles offer outstanding resistance to thermal shock and are used in recuperators, cyclones and burner assemblies. The key classification criterion for subheading 690390 is the absence of the conditions for subheadings 690310 and 690320 — it is a catch-all provision. The importer must hold a chemical analysis certificate that clearly indicates the dominant constituent (magnesia, dolomite or other) and confirms the absence of more than 45% Al2O3. Classification follows GRI Rules 1 and 6 of the CN.
Import requirements for magnesia and dolomite refractory articles
Imports of refractory articles under subheading 690390 into the European Union are governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer is required to hold an EORI number and submit an electronic customs declaration via the AIS/IMPORT system. Necessary documents include a commercial invoice describing the goods and the refractory type, a transport document (CMR, bill of lading or AWB), a technical specification containing a chemical analysis (percentage composition of MgO, CaO, Cr2O3, SiC or other constituents), and a proof of origin for tariff preferences. Refractory articles under subheading 690390 used in industrial processes are not subject to CE marking requirements or the General Product Safety Regulation (GPSR, Regulation (EU) 2023/988). An exception applies when the article is used as a construction product within the meaning of the CPR (Regulation (EU) No 305/2011) — in that case, the importer or supplier may be required to issue a Declaration of Performance (DoP) and affix CE marking under the applicable harmonised standard (e.g. EN 13501-1 for fire resistance). Applicable regulatory requirements depending on the intended use of the goods must be verified before import.
Trade defence measures and duty rates for subheading 690390
MFN duty rates for refractory articles under subheading 690390 must be verified in the current TARIC database of the European Commission (ec.europa.eu/taxation_customs/dds2/taric). Preferential duty rates may be available for imports from countries with which the EU has concluded Free Trade Agreements, including South Korea, Japan, Vietnam, Singapore and Ukraine, as well as under the GSP or EBA for developing countries. Benefiting from preferences requires compliance with rules of origin and provision of a valid EUR.1 certificate, invoice declaration or REX statement. Refractory articles from Chapter 69 are not subject to the Carbon Border Adjustment Mechanism (CBAM). The importer should nevertheless verify in TARIC whether anti-dumping (AD) or countervailing measures are currently in force for this subheading and the specific country of origin — particularly for imports from China, India or other major producers of refractory materials. Duty rates and trade measures are subject to change as a result of new EU Council regulations or investigations conducted by the Commission. Imports from Russia and Belarus are subject to restrictions under EU sanctions packages. In case of doubt about classification, it is advisable to apply for a Binding Tariff Information (BTI) ruling.
Frequently asked questions
Which refractory articles are classified under subheading 690390?
Subheading 690390 covers refractory ceramic articles that do not qualify for subheading 690310 (siliceous articles where SiO2 is the dominant constituent) or subheading 690320 (articles containing more than 45% Al2O3 by weight). Products classified here include sintered magnesia (MgO), dolomite (CaO-MgO), chrome-magnesia (Cr2O3-MgO), magnesia-spinel, silicon carbide (SiC) and carbon-graphite refractory shapes. They are used as linings for steel converters, cement rotary kilns and glass-melting furnaces. A manufacturer's chemical analysis certificate clearly indicating the dominant constituent and confirming the absence of more than 45% Al2O3 is essential for correct customs classification.
Are magnesia refractory articles under subheading 690390 subject to CBAM?
No. The Carbon Border Adjustment Mechanism (CBAM) does not cover ceramic or refractory articles from Chapter 69 of the Combined Nomenclature. CBAM applies exclusively to selected product categories: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Refractory articles under subheading 690390 — such as magnesia bricks or dolomite shapes — do not require a CBAM declaration or the purchase of CBAM certificates, even where imported from countries that are subject to CBAM obligations for other products. Current MFN duty rates and any applicable anti-dumping or countervailing measures for the specific country of origin must be verified in the European Commission's TARIC system before each import.
How can importers distinguish between subheadings 690310, 690320 and 690390?
Classification under subheading 690310 applies to siliceous refractory articles where silica (SiO2) is the dominant constituent — for example, diatomite and siliceous earth-based products. Subheading 690320 covers refractory articles containing more than 45% by weight of alumina (Al2O3), such as mullite and corundum shapes. Subheading 690390 is the residual provision covering all other refractory articles not falling within subheadings 690310 or 690320, in particular magnesia, dolomite and chrome-magnesia products. The correct classification is determined by the chemical composition as confirmed by a laboratory analysis certificate. In case of doubt, applying for a Binding Tariff Information (BTI) ruling from the competent customs authority is strongly recommended.