CN subheading 6806 10 of the Combined Nomenclature covers slag wool, rock wool (basalt or stone wool, commercially known as rockwool or stonewool) and similar mineral wools — fibres produced from mineral raw materials by melting and fiberising in high-temperature furnaces. These products serve as thermal, acoustic and fire-resistant insulation in construction, industrial processes and technical building installations. Rock wool is manufactured from volcanic rocks such as basalt and diabase, while slag wool is produced from metallurgical blast furnace slag. Both appear as slabs, batts, rolls, loose granulate or pipe sections. Heading 6806 covers several types of mineral and thermal insulation; subheading 6806 10 is defined at the six-digit HS level and covers specifically these fibre types produced by the melt-spinning process. Classification follows the General Rules for the Interpretation of the Combined Nomenclature and the Notes to Chapter 68. The distinction from subheading 6806 20 (exfoliated vermiculite and expanded perlite) and 6806 90 (other) rests on raw material composition and the fibre manufacturing technology. Binding Tariff Information (BTI) is recommended for uncertain cases.

Importing mineral wool under CN subheading 6806 10 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration in the AIS/IMPORT system stating the correct CN code and customs value. Rock wool and slag wool intended for use as construction products are subject to the Construction Products Regulation (CPR, Regulation (EU) No 305/2011). Products placed on the EU market as construction products must carry CE marking and be accompanied by a Declaration of Performance (DoP) in accordance with harmonised standard EN 13162 (thermal insulation products for buildings — factory made mineral wool products specifying thermal resistance, reaction to fire and other declared performance characteristics). The health hazard classification of mineral fibres under the CLP Regulation (Regulation (EC) No 1272/2008) — including potential carcinogenicity — depends on chemical composition and fibre dimensions and may affect required import documentation and labelling. REACH compliance obligations under Regulation (EC) No 1907/2006 apply to binders and coatings used in the finished product. Current regulatory requirements must be checked in TARIC and the REACH database of the European Chemicals Agency (ECHA).

MFN duty rates for CN subheading 6806 10 should be verified in the European Commission TARIC database, as they may change through tariff regulations or trade defence measures. Preferential duty rates may be available under FTA agreements concluded by the EU, including CETA (Canada), the EU-Japan EPA, the EU-South Korea agreement, the EU-UK Trade and Cooperation Agreement and the GSP for developing countries. Claiming preferential rates requires valid proof of origin: an EUR.1 movement certificate, an invoice declaration, or a REX statement issued by a registered exporter. Importers should verify in TARIC whether anti-dumping or countervailing measures apply to mineral wool imports from the specific country of origin. VAT at the national rate is charged on importation; in some EU member states, mineral wool as a construction product may benefit from a reduced VAT rate under national legislation — the applicable rate is the importer's responsibility to confirm with the national tax authority. In cases of classification doubt, a Binding Tariff Information (BTI) ruling should be sought; BTI decisions are binding for three years across all EU customs authorities.

Slag wool, rock wool and glass wool for thermal and acoustic insulation under CN 6806 10 carries a 0% EU duty. CE marking under CPR 305/2011/EU and EN 13162 compliance required for building insulation.