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
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
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 Japan (Japan Customs / 税関), the representative MFN general duty rate is 1.7%)`(2.1% [Japan Customs Tariff 2026].
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
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
9-DIGIT JAPAN TARIFF CODE
6907.23.000
Japan Customs Schedule (実行関税率表)
Customs Authority
Japan Customs (税関)
NACCS Electronic Clearance
De Minimis Threshold
¥10,000 JPY
Art. 14-18 Customs Tariff Law
Advance Ruling System
Advance Ruling (事前教示)
Valid 3 years across Japan
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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: Japanese Trade Remedies (MOF Anti-Dumping / CVD) & Safeguards
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
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: Japan Customs Advance Ruling (事前教示制度)
Legally binding tariff classification rulings issued by Japan Customs (税関), valid for 3 years for HS 6907.23.
Query the official Japan Customs Advance Ruling database:
Search Japan Customs Advance Rulings Portal for 6907.23 →Japan Customs 9-Digit Tariff Schedule Lines (6907.23)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Of a water absorption coefficient by weight exceeding 10 % | 1.7%)`(2.1% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 6907.21 | Subheading under Heading 6907 | Compare Subheading 6907.21 → |
| 6907.22 | Subheading under Heading 6907 | Compare Subheading 6907.22 → |
| 6907.30 | Subheading under Heading 6907 | Compare Subheading 6907.30 → |
| 6907.40 | Subheading under Heading 6907 | Compare Subheading 6907.40 → |
Official Primary Sources & Authority References
Japan Customs Tariff Schedule (実行関税率表 2026) ↗
Official Japan 9-digit tariff items and WTO MFN duty rates.
Ministry of Finance Japan (MOF) Customs Bureau ↗
Japanese customs policy, Advance Ruling (事前教示) system, and EPA rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Japan (Japan Customs / 税関) 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 Japan (Japan Customs / 税関), 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 JP MFN general duty rate is 1.7%)`(2.1%.
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 into Japan?
Importers require a Japan Customs Import Declaration (輸入申告書) lodged via NACCS by a licensed Customs Broker (通関士), Corporate Number, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 6907.23 enter duty-free under CPTPP or RCEP into Japan?
Yes. Goods originating in CPTPP member states, RCEP nations, EU Member States (Japan-EU EPA), or the United States (Japan-US Trade Agreement) satisfying origin rules enter Japan under preferential rates.
What is the Japanese customs duty and tax de minimis threshold 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 Article 14-18 of the Customs Tariff Law, imported goods with a total CIF value of ¥10,000 JPY or less enter Japan duty-free and tax-free (excluding specified leather/textile items).
How can an importer obtain a Japan Customs Advance Ruling (事前教示) for HS 6907.23?
Importers or customs brokers may submit a written request for an Advance Ruling on Tariff Classification (事前教示制度) to Japan Customs (税関) for legally binding classification valid for 3 years.
What Consumption Tax (消費税) applies to imports of HS 6907.23 into Japan?
Japan levies Consumption Tax at 10.00% standard (8.00% reduced for food and beverages) on the CIF value plus customs duty. There is no US-style federal VAT/GST distinction.
Are there Merchandise Processing or Harbor Maintenance fees in Japan?
No. Japan does not charge US-style MPF or HMF. Importers pay the applied customs duty plus 10% Consumption Tax; declarations are lodged via NACCS.
What is the importer identification and customs broker requirement in Japan?
Commercial importers require a Corporate Number (法人番号) and typically clear through a licensed Customs Broker (通関士) via the NACCS electronic system.
What prohibited or restricted goods controls apply to HS 6907.23 in Japan?
Certain commodities require METI import approval, or MHLW/MAFF quarantine clearance, prior to Japan Customs release. Some leather and textile items carry tariff-rate quotas.
What Japanese trade remedy (anti-dumping / countervailing) measures apply to HS 6907.23?
Importers must verify whether anti-dumping or countervailing duties administered by the Ministry of Finance (MOF) and METI apply to their specific country of origin.
Are there entry processing fees or harbor taxes in Japan?
No. Japan does not charge additional entry processing fees or harbor taxes beyond applied customs duty and 10% Consumption Tax.
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