Analysis
HTS 6907.21.90 covers glazed: other under heading 6907 (ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 8.5%. 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.
Within this group the rate runs from 8.5% to 10%. Compared with 6907.21.30 (the largest surface area of which is less than 38.7 cm2), which pays 10%, a misclassification either way moves the duty by 1.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 55%, 6.5 times the general rate.
The general duty rate is 8.5% of the customs value, which is in the middle of the rates in chapter 69 (61st percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 6907.21.90.11 for tiles, the largest surface area of which is capable of… and 6907.21.90.51 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6907.21.10 | Of a water absorption coefficient by weight not exceeding 0.5%: unglazed | 10% |
| 6907.21.20 | Having not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines | 10% |
| 6907.21.30 | The largest surface area of which is less than 38.7 cm2 | 10% |
| 6907.21.40 | Other: other | 8.5% |