HS 680790 Other
Quick Answer: Articles of asphalt or of similar materials imported under HS 6807.90 enter the UK and EU duty-free, while the United States applies rates of 35%, 2.7%, or free depending on the country of origin. This residual classification covers articles of asphalt or of similar materials, not specifically listed elsewhere in Chapter 68 of the Harmonized System. This includes items like asphaltic roofing materials, paving blocks, and prefabricated articles for construction. Importers should verify the specific origin-based duty rates for the US, as preferential treatment is available for numerous trading partners. According to CustomTariffs data, careful attention to origin is crucial for US entries.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6807900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6807900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 68079000 | 2.7% | Free (17 programs) | — |
| 6807900010 | — | — | ["kg"] |
| 6807900050 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6807.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 680790 cover?
This subheading covers "Other" articles of asphalt or of similar materials, not specifically enumerated under HS 6807.10 (articles of asphalt or of similar materials in rolls). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is residual and includes articles such as asphaltic roofing felt, asphaltic damp-proof courses, and other shaped articles of asphalt or bitumen not covered by the preceding subheading, provided they are not further specified in other Chapters. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm this residual nature, encompassing a broad range of manufactured goods primarily composed of asphalt or bitumen.
What falls outside HS 680790?
The following products are excluded from HS 680790: articles of asphalt or of similar materials in rolls (classified under HS 6807.10), and any goods where asphalt or bitumen is merely a binder or component that does not define the essential character of the article. For instance, asphalt mixtures for road construction (classified under Chapter 27), or finished goods like asphalt shingles with significant textile or mineral content that would warrant classification in other headings, are not included. Products where asphalt is a minor component, such as certain paints or coatings, are also excluded.
What are common classification mistakes for HS 680790?
A common error is misclassifying articles that are in rolls but are not primarily composed of asphalt or similar materials, or conversely, classifying shaped articles of asphalt that should fall under HS 6807.10. Another mistake involves classifying composite articles where the asphaltic component is not the essential character, potentially leading to classification in headings for textiles or plastics. Adherence to General Interpretative Rule (GIR) 3(b) for composite goods, which prioritizes the material or component that gives them their essential character, is crucial.
How should importers classify products under HS 680790?
The correct procedure for classifying products under HS 680790 involves a detailed examination of the product's composition and form. Importers and customs brokers must first determine if the article is made of asphalt or similar materials. If it is, they must then ascertain if it is in rolls (HS 6807.10) or a different form. If it is not in rolls and not specifically covered elsewhere in Chapter 68 or other Chapters, and its essential character is derived from asphalt or similar materials, then HS 6807.90 is the appropriate classification.
How is the duty calculated for products under HS 680790?
A shipment of 100 square meters of asphaltic damp-proof sheeting, weighing 500 kg and declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($1,000 USD × 0.035 = $35.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for HS 6807.90.0000.
Which trade agreements reduce duties for HS 680790?
Several free trade agreements may reduce the applicable duty rate for HS 680790. For goods originating in Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry. For goods originating in the United Kingdom, preferential duty rates or free entry may apply under the UK-US Free Trade Agreement (if enacted) or similar arrangements, requiring a UK origin declaration. For goods originating in developing countries, the Generalized System of Preferences (GSP) may offer reduced rates or duty-free entry, typically requiring a GSP Form A. Documentation requirements vary by agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 680790, 'Other articles of asphalt or of similar material'?
The Most Favored Nation (MFN) duty rate for HS code 680790 is 3.5% ad valorem. However, preferential duty rates are available for imports from certain countries. For example, under specific trade agreements, the duty rate can be Free (0.00%) for imports from countries such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), among others. It is crucial to verify the specific origin of the goods and the applicable trade agreement to determine the correct preferential rate. Always consult the latest official tariff schedule, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for definitive rates.
How is the duty calculated for HS code 680790?
The duty for HS code 680790 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if the MFN duty rate is 3.5% and you import articles valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350. If specific quantitative duties or a combination of ad valorem and specific duties apply, the calculation will be adjusted accordingly. Always ensure your customs value is correctly determined according to international valuation rules.
What are the classification criteria for goods falling under HS code 680790?
HS code 680790 is a residual category for 'Other articles of asphalt or of similar material'. This means it applies to goods made primarily from asphalt, bitumen, coal tar, or similar binders, which are not specifically classified under other headings within Chapter 68 of the Harmonized System. Examples might include certain types of roofing membranes, joint sealants, or pre-formed construction materials where asphalt is the principal binding agent and the article is not elsewhere specified. Importers must first attempt to classify the product under more specific HS codes before resorting to this 'Other' category. Consult the Explanatory Notes to the Harmonized System for detailed guidance on classification principles.
What documentation is typically required for importing goods under HS code 680790?
Standard import documentation for HS code 680790 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and the applicable duty rates, a Certificate of Origin may be required to claim preferential treatment under trade agreements. If the goods are subject to specific regulations (e.g., related to environmental standards or safety), additional permits or certificates might be necessary. It is advisable for importers and customs brokers to review the specific import requirements for the destination country and consult with the relevant customs authorities or a trade compliance expert.
Which major trade agreements offer preferential duty rates for HS code 680790?
Several trade agreements provide preferential duty rates for goods classified under HS code 680790. For example, the United States has agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) that may offer reduced or zero duties. The European Union's TARIC system lists preferential rates under agreements with various partners, and the UK Trade Tariff does the same for its trade deals. Importers should consult the specific tariff schedule of the importing country and the text of relevant trade agreements (e.g., USMCA, CPTPP, EU Free Trade Agreements) to confirm eligibility and the exact preferential rates applicable to their goods based on their country of origin.