Analysis
HTS 6810.19.12 covers of stone agglomerated with binders other than cement under heading 6810 (articles of cement, of concrete or of artificial stone, whether or not reinforced).
Rates on the nearby lines range from 3.9% to 9%. The costliest confusion would be with 6810.19.14 (floor and wall tiles: other) at 9%, a difference of 4.1 points on the customs value.
The general duty rate is 4.9% of the customs value, which is above most the rates in chapter 68 (90th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 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 4.9%. 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 40%, 8.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6810.19.14 | Floor and wall tiles: other | 9% |
| 6810.19.50 | Other: other | 3.9% |