Analysis
HTS 6907.40.30 covers the largest surface area of which is less than 38.7 cm2 under heading 6907 (ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like…).
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 10%. 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 10% of the customs value, which is above most the rates in chapter 69 (82nd percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 8.5% to 10%. The costliest confusion would be with 6907.40.90 (glazed: other) at 8.5%, a difference of 1.5 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 55%, 5.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6907.40.10 | Finishing ceramics: unglazed | 10% |
| 6907.40.20 | Having not over 3229 finishing ceramics per square meter, most of which have faces bounded entirely by straight lines | 10% |
| 6907.40.40 | Other: other | 8.5% |
| 6907.40.90 | Glazed: other | 8.5% |