Analysis
Heading 6809 of the Harmonized Tariff Schedule covers articles of plaster or of compositions based on plaster. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 3%. The median line pays duty-free.
The largest subheadings are 6809.11 (unnamed, 1 line), 6809.19 (unnamed, 1 line) and 6809.90 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 68.
By Census's concordance, most of its statistical lines are made by Gypsum Product Manufacturing (327420) and All Other Miscellaneous Nonmetallic Mineral Product Manufacturing (327999). Those are the NAICS industries a US producer of these goods would report under.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6809.11.00 | Faced or reinforced with paper or paperboard only | Free |
| 6809.19.00 | Boards, sheets, panels, tiles and similar articles, not ornamented: other | 3% |
| 6809.90.00 | Articles of plaster or of compositions based on plaster: other articles | Free |