Analysis
HTS 6810.19.14 covers floor and wall tiles: other under heading 6810 (articles of cement, of concrete or of artificial stone, whether or not reinforced).
The general duty rate is 9% of the customs value, which is among the highest the rates in chapter 68 (99th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $900 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 3.9% to 4.9%, so the exact line matters. The widest gap is with 6810.19.50 (other: other), at 3.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.1 percentage points.
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 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 55%, 6.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6810.19.12 | Of stone agglomerated with binders other than cement | 4.9% |
| 6810.19.50 | Other: other | 3.9% |