6807

Analysis

Heading 6807 of the Harmonized Tariff Schedule covers articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.

1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.7%. The median line pays 1.35%.

The largest subheadings are 6807.10 (unnamed, 1 line) and 6807.90 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Asphalt Shingle and Coating Materials Manufacturing (324122). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of 1.35% sits at the 60th percentile of the headings in chapter 68.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.