HS 680990 Other articles
Quick Answer: Articles of plaster or of plastering materials imported under HS 680990 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates ranging from free to 60% ad valorem. This residual classification applies to articles of plaster or plastering material not specifically covered elsewhere in Chapter 68 of the Harmonized System. This includes items like plasterboard, decorative plaster elements, or cast plaster articles. Importers should be aware of the significant duty rate disparities, particularly the high US tariff, which may necessitate careful sourcing and classification verification. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6809900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6809900000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6809900000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 680990 cover?
This subheading covers "Other articles of plaster or of preparations based on plaster" not specifically enumerated in preceding subheadings of heading 6809. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this category includes a wide array of items manufactured from plaster or gypsum-based compounds, such as decorative moldings, architectural elements, and pre-fabricated plasterboard components, provided they are not classified elsewhere within heading 6809 based on their specific form or function.
What falls outside HS 680990?
The following products are excluded from HS 680990: articles of plaster that are primarily functional and fall under other headings, such as cement (heading 2523) or articles of cement (heading 6810). Also excluded are plaster articles that are specifically designed for use as building materials and are covered by more specific subheadings within heading 6809, such as plasterboard (680911). For instance, simple plaster powder (2520) or finished plaster statues (9703) would not be classified here.
What are common classification mistakes for HS 680990?
A common error is misclassifying articles that, while made of plaster, have a primary function or composition that places them in a different heading. For example, plaster articles that are primarily decorative and made of ceramic would fall under Chapter 69. Importers may also incorrectly assign items to 680990 when they are specifically covered by other subheadings within 6809, such as pre-fabricated plasterboard panels, failing to adhere to General Rule of Interpretation (GRI) 3(a) for the most specific description.
How should importers classify products under HS 680990?
The correct procedure for classifying products under HS 680990 involves a thorough examination of the product's material composition, form, and intended use. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedule, such as the USITC HTS or the EU TARIC. They should verify that the article is indeed made of plaster or plaster-based preparations and is not specifically covered by a more precise heading or subheading, applying GRI 1 and GRI 3 sequentially.
How is the duty calculated for products under HS 680990?
A decorative plaster wall sconce weighing 2.5 kg and declared at a customs value of $150.00 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($150.00 USD × 10% = $15.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 680990.0000.
Which trade agreements reduce duties for HS 680990?
Several free trade agreements may reduce the applicable duty rate for HS 680990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required typically includes a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, to claim these preferences.
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FAQ
What are the typical import duty rates for HS code 680990, covering 'Other articles of plaster or of plaster preparations'?
Import duty rates for HS code 680990 can vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 1.70% ad valorem. However, preferential rates under trade agreements may be lower or even free. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate. For instance, the EU TARIC system or the UK Trade Tariff would list the specific rates applicable within those jurisdictions, which may differ from the US rate.
How is the import duty for HS code 680990 calculated? Can you provide an example?
The duty for HS code 680990 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 1.70% and you import articles valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.0170 (duty rate) = $170.00. Some countries may also have specific duties based on quantity (e.g., per unit), or a combination of both (compound duty). Always verify the duty calculation method with the importing country's customs authority.
What documentation is typically required when importing goods classified under HS code 680990?
Standard import documentation for HS code 680990 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and nature of the goods, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs to verify the classification. Specific country regulations may mandate additional permits or licenses.
Are there common trade agreements that provide preferential duty rates for HS code 680990?
Yes, many trade agreements can offer reduced or zero duty rates for goods classified under HS code 680990. For example, the United States has free trade agreements (FTAs) with countries like Canada and Mexico (USMCA), and others that may provide preferential treatment. The European Union has numerous association and free trade agreements with countries worldwide, which are managed through the EU TARIC system. Similarly, the UK has its own set of trade agreements post-Brexit. To benefit from these, importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement and provide the necessary proof of origin.
What distinguishes articles classified under HS code 680990 ('Other articles') from other headings within Chapter 68?
Chapter 68 of the Harmonized System covers 'Articles of stone or of plaster; ceramic products; glass and glassware.' HS code 6809 specifically deals with 'Articles of plaster or of plaster compositions.' Within 6809, 6809.11 covers 'Plates, sheets, panels and tiles, whether or not ornamented, other than those of subheading 6809.19' and 6809.19 covers 'Other' plates, sheets, panels and tiles. Therefore, HS code 680990, 'Other articles,' is a residual category for any articles of plaster or plaster compositions that are not specifically covered by the preceding subheadings within 6809. This could include items like plaster molds, decorative plaster elements not in sheet or tile form, or plaster-based adhesives and fillers, provided they are primarily of plaster.