HTS tariff line · chapter 69
6905.10.00
Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: roofing tiles
Analysis
HTS 6905.10.00 covers roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: roofing tiles under heading 6905 (roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other…).
Within this group the rate runs from 3.2% to 3.2%. Compared with 6905.90.00 (roofing tiles, chimney pots, cowls, chimney liners, architectural…), which pays 3.2%, a misclassification either way moves the duty by 10.3 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 13.5%. 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 general duty rate is 13.5% of the customs value, which is among the highest the rates in chapter 69 (92nd percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 55%, 4.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6905.90.00 | Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: other | 3.2% |