HTS heading · chapter 69
6905
Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
Analysis
Heading 6905 of the Harmonized Tariff Schedule covers roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
The spread of 10.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 13.5%, applies to 6905.10.00 (roofing tiles, chimney pots, cowls, chimney…).
None of its 2 lines is duty-free at the general rate. Rates run from 3.2% to 13.5% with a median of 8.35%, so the line you choose sets the duty.
The largest subheadings are 6905.10 (unnamed, 1 line) and 6905.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Clay Building Material and Refractories Manufacturing (327120). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 8.35% sits at the 55th percentile of the headings in chapter 69.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6905.10.00 | Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: roofing tiles | 13.5% |
| 6905.90.00 | Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: other | 3.2% |