HS 690320 Containing, by weight, more than 50 % of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2)

The import duty rates for HS code 690320, which covers 'Other refractory bricks and shapes, containing, by weight, more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2)', vary by importing country. For the United States, the Most Favored Nation (MFN) duty rate is typically 4.00% ad valorem. In the European Union, the Common Customs Tariff (CCT) rate is generally 3.5% ad valorem. The United Kingdom's tariff also lists a rate of 3.5% ad valorem. It is crucial to consult the latest official tariff schedules of the respective countries (e.g., USITC for the US, EU TARIC for the EU, and the UK Trade Tariff for the UK) as these rates can be subject to change and specific trade agreements may offer preferential treatment.

The classification under HS 690320 hinges on the chemical composition of the refractory brick or shape. The key criterion is that the product must contain, by weight, more than 50% of either alumina (Al2O3) or a mixture or compound of alumina and silica (SiO2). Importers must provide documentation, such as a Certificate of Analysis (CoA) or manufacturer's declaration, that clearly states the weight percentage of alumina and silica content. This analysis should be performed by a reputable laboratory or be certified by the manufacturer. If the combined weight of alumina and silica is 50% or less, or if other refractory materials (like magnesia or zirconia) are present in higher proportions, the product would likely be classified under a different HS code within Chapter 69.

When importing goods under HS code 690320, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to substantiate the classification, importers should be prepared to provide a Certificate of Analysis (CoA) or a manufacturer's declaration detailing the chemical composition, specifically the weight percentage of alumina (Al2O3) and silica (SiO2). This document is vital for customs authorities to verify that the product meets the 'more than 50%' criterion for this specific HS code. Depending on the importing country and the origin of the goods, other documents like a Certificate of Origin may also be necessary, especially if preferential duty rates are claimed.

Certainly. The duty calculation for HS 690320, when subject to a 4.00% ad valorem rate, is based on the declared value of the imported goods. 'Ad valorem' means 'according to value'. For example, if an importer brings in a shipment of refractory bricks classified under HS 690320 with a declared customs value of $10,000 USD, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. In this case, Duty Amount = $10,000 USD × 4.00% (or 0.04). Therefore, the import duty would be $400 USD. It's important to note that 'customs value' typically includes the cost of the goods, insurance, and freight (CIF) up to the point of importation, and other duties or taxes may also apply.

Yes, preferential duty rates can significantly impact the cost of importing goods under HS 690320. For instance, the United States has Free Trade Agreements (FTAs) with countries like Mexico and Canada (USMCA), which may offer reduced or zero duty rates for goods meeting specific rules of origin. The European Union has numerous Association Agreements and FTAs with countries worldwide, potentially providing preferential access. Similarly, the UK, post-Brexit, has established its own set of trade agreements. Importers must verify if their specific goods, originating from a particular country, qualify for preferential treatment under these agreements. This typically requires a valid Certificate of Origin and adherence to strict rules of origin criteria. Consulting the relevant trade agreement texts and customs authorities is essential to determine eligibility and claim these benefits.