HTS chapter · section XIII
Chapter 68
Stone, ceramic and glass
Chapter 68 of the Harmonized Tariff Schedule sits in section XIII (stone, ceramic and glass). It has 15 headings and 68 eight-digit tariff lines.
The spread of 9 percentage points between the cheapest and dearest lines makes misclassification expensive here.
40 of its 67 lines with a percentage rate are duty-free at the general rate (60%) and 27 are dutiable, from duty-free up to 9%. The median line pays duty-free.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 6802 (worked monumental or building stone (except slate) and articles thereof, other…), with 14 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
5 of its 15 headings are entirely duty-free at the general rate, including 6805 (natural or artificial abrasive powder or…), 6808 (panels, boards, tiles, blocks and similar…) and 6811 (articles of asbestos-cement, of cellulose…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 6801 | Setts, curbstones and flagstones, of natural stone (except slate) | 1 | 0 | 2.8% |
| 6802 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone… | 14 | 0 | 4.45% |
| 6803 | Worked slate and articles of slate or of agglomerated slate | 2 | 1 | 1.65% |
| 6804 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or… | 7 | 6 | duty-free |
| 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or… | 4 | 4 | duty-free |
| 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and… | 3 | 2 | duty-free |
| 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | 2 | 1 | 1.35% |
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fiber, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated… | 1 | 1 | duty-free |
| 6809 | Articles of plaster or of compositions based on plaster | 3 | 2 | duty-free |
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | 6 | 2 | 3.55% |
| 6811 | Articles of asbestos-cement, of cellulose fiber-cement or the like | 5 | 5 | duty-free |
| 6812 | Fabricated asbestos fibers; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos… | 7 | 5 | duty-free |
| 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like,… | 3 | 3 | duty-free |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | 2 | 0 | 2.6500000000000004% |
| 6815 | Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included | 8 | 8 | duty-free |