6809.19.00

Analysis

HTS 6809.19.00 covers boards, sheets, panels, tiles and similar articles, not ornamented: other under heading 6809 (articles of plaster or of compositions based on plaster).

Neighbouring lines carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 6809.90.00 (articles of plaster or of compositions based on plaster: other…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3 percentage points.

The general duty rate is 3% of the customs value, which is in the middle of the rates in chapter 68 (69th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 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%. 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 35%, 11.7 times the general rate.