HomeChapter 69Heading 69076907.23

HS Code 6907.23 : Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026 EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10 percent is 6907.23. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 10% [USITC HTS Tariff Schedule 2026].

Chapter
Heading
Subheading
6907.23
US MFN Duty
10%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 69
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
Heading 6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
Subheading .23
.23
Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent
United States (USITC HTS 2026)
6907.23
Representative General Duty
10%
(rates range 8.5%–10% across national sub-lines)
Verified July 2026 · USITC Source

MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)

Base Customs Duty
10%
MFN Rate [USITC]
Merchandise Processing Fee (MPF)
0.3464%
Min $32.71 / Max $634.62 [19 CFR 24.23]
Harbor Maintenance Fee (HMF)
0.125%
Ocean Cargo [19 CFR 24.24]
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 6907.23.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent

MODULE 11: Official CBP CROSS Binding Classification Rulings

No official CBP CROSS classification precedents indexed for subheading 690723 yet.

US National HTS Tariff Lines (6907.23)

HTS Code Description General Rate Special (FTA) Rate Column 2 Rate Unit
6907.23 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent Free Free Rate on request
6907.23.10 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Unglazed 10% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 55%
6907.23.10.05 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Unglazed, Tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm Free Free Rate on request m2
6907.23.10.11 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Unglazed, Other, Tiles, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less Free Free Rate on request m2
6907.23.10.51 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Unglazed, Other, Other Free Free Rate on request m2
6907.23.20.00 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Glazed, The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, Having not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines 10% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 55% m2
6907.23.30.00 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Glazed, The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, Other, The largest surface area of which is less than 38.7 cm2 10% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 55% m2
6907.23.40.00 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Glazed, The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, Other, Other 8.5% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 55% m2
6907.23.90 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Glazed, Other 8.5% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 55%
6907.23.90.11 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Glazed, Other, Tiles, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less Free Free Rate on request m2
6907.23.90.51 Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent, Glazed, Other, Other Free Free Rate on request m2
⚠️ U.S. AD/CVD Trade-Remedy Alert 3 Active Orders

HS 6907.23 appears in the scope of 3 active U.S. Antidumping/Countervailing Duty order(s) — covering Ceramic Tile from China, India (Commerce case(s) A-570-108, C-570-109, C-533-929). Scope is defined by written product description, and duty rates are exporter-specific.

Explore all 724 covered orders in the U.S. AD/CVD Trade Remedies Directory ↗. Verify exact scope at access.trade.gov and view the Active AD/CVD Directory. Not legal advice. Per-code scope flags cover the 437 highest-volume HS6 subheadings (724 of 778 active orders; 93% coverage); coverage expanding.

💡 U.S. Free Trade Agreement (FTA) Duty-Saver

HTS General Note 3(c) Eligible

Merchandise under HS 6907.23 may qualify for reduced or duty-free preferential rates under U.S. Free Trade Agreements (USMCA, KORUS, Australia FTA, Israel FTA, Chile FTA, etc.) when meeting statutory Rules of Origin:

10-Digit HTS MFN Rate (General) Preferential / FTA Rate (Special Program)
6907.23.10.05 10% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.10.11 10% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.10.51 10% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.20.00 10% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.30.00 10% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.40.00 8.5% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.90.11 8.5% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
6907.23.90.51 8.5% AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
⚠️ GSP Statutory Caveat: Tariff preference codes A, A+, A* refer to the U.S. Generalized System of Preferences. GSP duty-free entry applies when GSP statutory authorization is currently in effect by U.S. Congress.
📜 Certificate of Origin Requirement: Preferential tariff treatment requires a valid Certificate of Origin demonstrating compliance with product-specific Rules of Origin (tariff shift or Regional Value Content). Eligibility is not automatic — verify origin rules at HTS General Note 3(c) Authority.
Informational lookup only — not legal, customs, or compliance advice. Verify official FTA eligibility with U.S. Customs and Border Protection (CBP) and a licensed customs broker before claiming preference on entry.

US 10-Digit Statistical HTS Breakout (6907.23)

8 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert Heading 9903.88.03

If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.03). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.

10-Digit HTS Code Statistical Description General MFN Rate FTA / Special Rate Unit
6907.23.10.05 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Unglazed Tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm 10% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.10.11 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Unglazed Other: Tiles, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less 10% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.10.51 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Unglazed Other: Other 10% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.20.00 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Glazed: The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: Having not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines 10% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.30.00 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Glazed: The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: Other: The largest surface area of which is less than 38.7 cm2 10% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.40.00 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Glazed: The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: Other: Other 8.5% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.90.11 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Glazed: Other Tiles, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less 8.5% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2
6907.23.90.51 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight exceeding 10 percent: Glazed: Other Other 8.5% Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) m2

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
6907.21 Subheading under Heading 6907 HS 6907.21 undefined Duty & Entry Rules →
6907.22 Subheading under Heading 6907 HS 6907.22 undefined Duty & Entry Rules →
6907.30 Subheading under Heading 6907 HS 6907.30 undefined Duty & Entry Rules →
6907.40 Subheading under Heading 6907 HS 6907.40 undefined Duty & Entry Rules →

MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)

Official Primary Sources & Authority References

USITC HTS Chapter 69 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent.

CBP CROSS Ruling Database (6907.23) ↗

Binding customs classification precedents for Heading 6907.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

Is HS Code 6907.23 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 6907.23 (Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent) falls within the product scope of 3 active U.S. Department of Commerce AD/CVD order(s), including Ceramic Tile from China, India (Commerce case(s) A-570-108, C-570-109, C-533-929). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 6907.23 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 6907.23 (Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent) falls within the product scope of 3 active U.S. Department of Commerce AD/CVD order(s), including Ceramic Tile from China, India (Commerce case(s) A-570-108, C-570-109, C-533-929). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 6907.23 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 6907.23 (Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent) falls within the product scope of 3 active U.S. Department of Commerce AD/CVD order(s), including Ceramic Tile from China, India (Commerce case(s) A-570-108, C-570-109, C-533-929). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent?
Under WCO Harmonized System 2022 and United States (USITC HTS), Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent is classified under HS 6907.23 (Heading 6907, Chapter 69). The representative US MFN general duty rate is 10%.
How is HS 6907.23 distinguished within Heading 6907 (Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics)?
Heading 6907 covers Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. Subheading 6907.23 specifically isolates Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6907.
What are the primary candidate subheadings related to HS 6907.23?
Related subheadings under Heading 6907 include 6907.21, 6907.22, 6907.30, 6907.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 6907.23 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent?
Commercial shipments of Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 6907.23?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 6907.23?
HS 6907.23 maps to NAICS code 327120 (Clay Product and Refractory Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 6907.23?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 6907.23?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 6907.23?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 6907.23?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 6907.23?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
💬 Ask Jack — Customs Lookup
💬 Ask Jack — Customs Lookup