Articles of cement, of concrete or of artificial stone, whether or not reinforced.

The Buddha Statues, vendor style numbers 48316, 48317, 48318, 48319, 49724, 49761, 75043, 79345, 79396 are composed of magnesium oxide and therefore are made up articles of magnesia cement. The Buddha Statues meet the terms of heading 68.10, "Articles of cement, of concrete or of artificial stone, whether or not reinforced". The Explanatory Notes to heading 68.10 includes statues and statuettes.

Source: advance_ruling (8000003949)

The material used for moulding is made up of a mixture of primarily natural stone combined with a binder. As per the Explanatory Notes to Chapter 68 and heading 68.10, the cultured marble vanity top is considered to be made of artificial stone and meet the terms of heading 68.10.

Source: advance_ruling (C-2016-009618)

Articles of cement, of concrete or of artificial stone, whether or not reinforced Concrete is made from a mixture of cement, aggregates (sand, gravel) and water, which becomes extremely hard as it sets. Reinforced concrete also contains metal rods (reinforcing bars) or steel mesh. When lighter aggregates are used (for example, expanded clays, crushed pumice, vermiculite, granulated slag)...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of light concrete (with a basis of crushed pumice, granulated slag, etc.) This subheading includes building blocks and bricks of porous concrete with a density in hardened form not exceeding 1,7 kg/dm3. Light concrete is a good heat insulator but is not as strong as higher-density concrete.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading does not include: 1.  ‘stone paper’ (see the explanatory note to heading 3920 ); 2.  ornamental articles for the home and garden consisting of rock powder and plastic, where the plastic gives the articles their essential character (see the explanatory note to subheading 3926 40 00 ).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)