HS 690723 Of a water absorption coefficient by weight exceeding 10 %

The Most Favored Nation (MFN) duty rate for HS code 690723 is typically 5.00% ad valorem. However, preferential duty rates are available for goods imported from countries with which the importing country has trade agreements. For example, under certain agreements, the duty rate can be Free (0.00%) for imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), EFTA countries (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others. It is crucial to verify the specific preferential rate applicable to your country of origin and the importing country's tariff schedule, such as the USITC Harmonized Tariff Schedule or the EU TARIC database.

The classification under HS code 690723 hinges on the water absorption coefficient of the ceramic tile, measured by weight. This is a technical specification determined through standardized testing methods, often outlined by organizations like the International Organization for Standardization (ISO). A water absorption coefficient exceeding 10% generally indicates a less dense, more porous ceramic material, often associated with quarry tiles or certain types of floor tiles. Importers must ensure their product's technical specifications, usually provided by the manufacturer and confirmed by laboratory testing, meet this criterion. If the water absorption is 10% or less, the tile would be classified under a different subheading, such as 690722 (water absorption coefficient by weight not exceeding 0.5%) or 690721 (water absorption coefficient by weight exceeding 0.5% but not exceeding 10%).

To ensure smooth customs clearance for ceramic tiles under HS code 690723, importers and customs brokers must prepare a comprehensive set of documents. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; a bill of lading or air waybill as proof of shipment; and a certificate of origin to claim preferential duty rates if applicable. Crucially, for this specific code, a technical specification sheet or a laboratory test report demonstrating the water absorption coefficient by weight exceeding 10% is often required by customs authorities to verify correct classification. Some countries may also require safety or quality certifications.

Certainly. Let's assume an importer is bringing 1,000 square meters of ceramic tiles classified under HS code 690723 into a country with a standard MFN duty rate of 5.00% ad valorem. The declared value of the tiles is $15,000 USD. The duty calculation would be as follows:

Duty Amount = Value of Goods × Duty Rate Duty Amount = $15,000 USD × 5.00% Duty Amount = $750 USD

In this scenario, the importer would owe $750 USD in import duties. If the tariff also included a specific duty (e.g., per square meter), that would be calculated separately and the higher of the two duties (or a combination, depending on the tariff structure) would apply.

Several major trade agreements provide preferential treatment for goods classified under HS code 690723. For instance, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), and individual free trade agreements with countries such as Chile, South Korea, and Australia, which may offer reduced or zero duties. The European Union's trade agreements with various partners, accessible through the TARIC database, also often grant preferential rates. Similarly, the UK's Global Tariff incorporates preferences from its own 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 Association Agreements) to confirm eligibility and applicable rates based on the country of origin.