Analysis
HTS 6907.22.40 covers other: other under heading 6907 (ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like…).
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.
Neighbouring lines carry rates from 8.5% to 10%, so the exact line matters. The widest gap is with 6907.22.30 (the largest surface area of which is less than 38.7 cm2), at 10%: a product that belongs there but is entered here, or the reverse, changes 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6907.22.10 | Of water absorption coefficient by weight exceeding 0.5 percent but not exceeding 10 percent: unglazed | 10% |
| 6907.22.20 | Having not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines | 10% |
| 6907.22.30 | The largest surface area of which is less than 38.7 cm2 | 10% |
| 6907.22.90 | Glazed: other | 8.5% |