Analysis
Subheading 6913.10 covers of porcelain or china, within heading 6913. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 3.3%. The median line pays duty-free.
The US splits it as follows: 6913.10.10 for statues, statuettes and handmade flowers, valued over $2.50 each and… (duty-free), 6913.10.20 for other: of bone chinaware (3.3%) and 6913.10.50 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Pottery, Ceramics, and Plumbing Fixture Manufacturing (327110). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 6913.10 once they fall within heading 6913 (statuettes and other ornamental ceramic articles). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6913.10.10 | Statues, statuettes and handmade flowers, valued over $2.50 each and produced by professional sculptors or directly from molds made from original models produced by professional sculptors | Free |
| 6913.10.20 | Other: of bone chinaware | 3.3% |
| 6913.10.50 | Other: other | Free |