CN subheading 6806 90 of the Combined Nomenclature covers mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811, heading 6812 or Chapter 69. In commercial practice, the most important products classified here include calcium silicate boards and sections, perlite boards and pipe sections, vermiculite-based moulded blocks bound with mineral binders (cement, lime), and composite mineral insulation panels combining perlite, vermiculite or mineral wool with a mineral matrix, formed into finished construction or industrial elements. Calcium silicate boards are produced from a calcium silicate hydrate binder reinforced with mineral or cellulose fibres; they offer maximum service temperatures of up to 1000 degrees Celsius and outstanding fire resistance, making them essential for industrial insulation of furnaces, boilers and high-temperature pipework. Perlite boards and sections use expanded perlite as the principal aggregate bound with a mineral or organic binder, providing lightweight thermal and acoustic insulation in both building and industrial applications. Classification under 6806 90 requires that the mineral material constitutes the essential component of the finished article or mixture and that the product is in the form of a completed article (board, block, pipe section, preformed shape) or a ready-to-use mixture intended for a specific insulation application, as opposed to loose granulate which would fall under 6806 20.

The import of mineral insulating articles (CN 6806 90) into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). The key regulatory framework for importers of construction products is Regulation (EU) No 305/2011 (Construction Products Regulation, CPR). Calcium silicate boards, perlite sections and similar mineral insulation articles placed on the EU market as construction products within the scope of harmonised standards (principally EN 14303 for thermal insulation products for building equipment and industrial installations, and EN 13162 to EN 13172 for thermal insulating products for buildings) require a Declaration of Performance (DoP) issued by the manufacturer or importer, and CE marking. The DoP must declare the performance characteristics specified in the harmonised standard, including: thermal conductivity (lambda value), fire reaction class (Euroclass A1-F in accordance with EN 13501-1), maximum service temperature, and compressive strength where relevant. Standard customs import documentation is required: customs declaration with CN and TARIC codes, commercial invoice, transport document, technical specification and proof of origin (for preferential duty rates). An EORI number is mandatory. Goods originating in Russia or Belarus are subject to additional restrictions and supplementary duties under EU sanctions. Duty rates for CN 6806 90 should be verified in the European Commission TARIC database taking into account the country of origin.

Correct classification of mineral insulating articles under CN 6806 90 requires careful distinction from several related tariff headings. The most important classification boundaries are as follows. Mineral wool (rock wool, glass wool, slag wool) in bulk, sheets or rolls is classified under 6806 10, not 6806 90. Composite mineral wool articles, where the wool is integrated into a complex shaped product with additional mineral binders or facings, may qualify for 6806 90 when the resulting article has a character distinct from plain wool products. Refractory ceramic articles (firebricks, furnace linings) manufactured from ceramic materials are classified in Chapter 69, not in 6806 90, even if they serve similar high-temperature insulation purposes. Asbestos-cement articles fall under heading 6811. Calcium silicate boards and perlite pipe sections — the commercially dominant products in 6806 90 — are clearly within scope when the mineral binder matrix gives the article its finished form and essential insulating character. Where classification is uncertain, importers should apply for a Binding Tariff Information (BTI) decision from the competent national customs authority. BTI decisions are binding across the entire EU for three years and provide full legal protection for the importer. Previous decisions are searchable in the EBTI database of the European Commission.

Mixtures and articles of mineral insulating materials under CN 6806 90 carry a 1.7% EU duty.