HS 680911 Boards, sheets, panels, tiles and similar articles, not ornamented

Import duty rates for HS code 680911 ('Boards, sheets, panels, tiles and similar articles, of plaster or of plaster compositions, faced or reinforced with paper or glass fibre only') vary by importing country. In the United States, the Most Favored Nation (MFN) duty rate is typically 2.5% ad valorem, as per the USITC Harmonized Tariff Schedule. In the European Union, under the TARIC system, the rate can range from 0% to 6.5% ad valorem, depending on the specific product and origin. The UK Trade Tariff lists a duty rate of 3.7% ad valorem for goods from non-EU countries. It is crucial to consult the specific tariff schedule of the importing country at the time of importation for the most accurate and up-to-date rates, as these can be subject to change and preferential agreements.

The import duty for HS code 680911 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of plasterboards classified under 680911 has a customs value of $10,000 USD and the applicable duty rate is 2.5% (US MFN rate), the import duty would be calculated as: $10,000 (Customs Value) × 0.025 (Duty Rate) = $250 USD. Some countries may also apply specific duties based on weight or other units, but ad valorem is most common for this classification. Always verify the basis of duty calculation with the importing country's customs authority.

To be classified under HS code 680911, the articles must be made of plaster or plaster compositions. They must also be in the form of boards, sheets, panels, tiles, or similar articles. Crucially, these articles must be faced or reinforced only with paper or glass fibre. Articles that are ornamented, or those reinforced or faced with materials other than paper or glass fibre (e.g., plastics, metals, decorative coverings), would fall under different HS codes, such as 680990 (Other articles of plaster or of plaster compositions) or potentially chapter headings related to their primary facing material if that facing is more significant. The WCO Harmonized System Explanatory Notes provide further guidance on distinguishing these criteria.

Standard import documentation for HS code 680911 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product data sheets to substantiate the classification, especially if customs authorities request further verification of the materials used for facing or reinforcement. Compliance with any specific import licenses or permits for construction materials, if applicable, is also essential.

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 680911 if the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying plasterboards originating from Canada or Mexico may be eligible for duty-free entry into the US. Similarly, Free Trade Agreements between the EU and partner countries can offer preferential rates. To benefit from these agreements, importers must possess a valid certificate of origin and ensure the goods comply with the specific rules of origin, which often involve criteria related to regional value content or tariff shift. It is imperative to consult the relevant trade agreement text and the customs regulations of the importing country to determine eligibility and required documentation.