6807.90.00

Analysis

HTS 6807.90.00 covers articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch): other under heading 6807 (articles of asphalt or of similar material (for example, petroleum bitumen or coal tar…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Neighbouring lines carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 6807.10.00 (articles of asphalt or of similar material (for example, petroleum…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.7 percentage points.

The general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 68 (66th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 6807.90.00.10 for articles of a kind used for roofing or siding and 6807.90.00.50 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 35%, 13.0 times the general rate.

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 2.7%. 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.