Analysis
HTS 6809.11.00 covers faced or reinforced with paper or paperboard only under heading 6809 (articles of plaster or of compositions based on plaster). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms and square metres.
Within this group the rate runs from duty-free to 3%. Compared with 6809.19.00 (boards, sheets, panels, tiles and similar articles, not ornamented…), which pays 3%, a misclassification either way moves the duty by 3 percentage points.
For statistics it divides in two: 6809.11.00.10 for of gypsum plaster and 6809.11.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 60% of the 67 tariff lines in chapter 68, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |