6803.00.10

Analysis

HTS 6803.00.10 covers worked slate and articles of slate or of agglomerated slate: roofing slate under heading 6803 (worked slate and articles of slate or of agglomerated slate).

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 6803.00.50 (worked slate and articles of slate or of agglomerated slate: other) at duty-free, a difference of 3.3 points on the customs value.

The general duty rate is 3.3% of the customs value, which is above most the rates in chapter 68 (72nd percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The column 2 rate, for countries without normal trade relations, is 25%, 7.6 times the general rate.