6905.90.00

Analysis

HTS 6905.90.00 covers roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: other under heading 6905 (roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

Rates on the nearby lines range from 13.5% to 13.5%. The costliest confusion would be with 6905.10.00 (roofing tiles, chimney pots, cowls, chimney liners, architectural…) at 13.5%, a difference of 10.3 points on the customs value.

The general duty rate is 3.2% of the customs value, which is at the low end of the rates in chapter 69 (29th percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 6905.90.00.10 for heat insulating and 6905.90.00.50 for other. Both pay the same duty; the suffix records which kind was imported.

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 3.2%. 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 30%, 9.4 times the general rate.