HS 690740 Finishing ceramics
Quick Answer: Ceramic tiles and other ceramic articles, whether or not glazed, enameled or decorated, which have undergone a finishing process such as polishing, cutting to size, or the application of decorative patterns, are classified under HS code 690740. Imported ceramic articles under HS 690740 enter the UK at 4.00%, the EU at 5.00%, and the US with a complex tariff structure including rates up to 55% and numerous duty-free provisions for specific trading partners. Importers should consult the relevant jurisdiction's tariff schedule for precise rates and preferential treatment eligibility. According to CustomTariffs data, understanding these variations is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6907400000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6907400000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6907401005 | — | — | ["m<sup>2</sup>"] |
| 6907401051 | — | — | ["m<sup>2</sup>"] |
| 6907401011 | — | — | ["m<sup>2</sup>"] |
| 69074010 | 10% | Free (16 programs) | — |
| 6907402000 | 10% | Free (16 programs) | ["m<sup>2</sup>"] |
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 6907.40?
Imports of Finishing ceramics 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, and 15 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 690740 cover?
This subheading covers "Other ceramic paving, hearth or wall tiles, unglazed; other ceramic mosaic cubes and the like, whether or not on a backing." According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category specifically includes ceramic tiles and mosaic pieces that have undergone finishing processes but are not glazed. These are typically used for decorative or functional surfacing applications.
What falls outside HS 690740?
The following products are excluded from HS 690740: glazed ceramic tiles, which are classified under HS 690740, and ceramic building materials such as bricks (HS 6904) or ceramic pipes (HS 6906). Also excluded are ceramic articles for technical uses, such as insulators (HS 8546) or laboratory equipment (HS 6909). Furthermore, mosaic cubes that are not ceramic, such as glass mosaics, are classified elsewhere.
What are common classification mistakes for HS 690740?
A common error is misclassifying glazed ceramic tiles under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is glazed, it falls under a different subheading, typically HS 690740. Another mistake is confusing these tiles with other ceramic building materials, which are classified in different headings within Chapter 69.
How should importers classify products under HS 690740?
The correct procedure for classifying products under HS 690740 involves a thorough examination of the product's characteristics, particularly whether it is glazed or unglazed. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the Explanatory Notes of the WCO Harmonized System. Verification of the product's intended use and material composition is crucial for accurate classification.
How is the duty calculated for products under HS 690740?
A shipment of 100 square meters of unglazed ceramic mosaic cubes, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% × $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 690740?
Several free trade agreements may reduce the applicable duty rate for HS 690740, including the United States-Mexico-Canada Agreement (USMCA), which can offer Free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer reduced or Free entry for goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 690740 (Finishing ceramics)?
The Most Favored Nation (MFN) duty rate for HS code 690740, which covers 'Other ceramic surfaces, setts, curbstones and similar ceramic articles,' can vary significantly by country. For example, the United States applies a 4.00% ad valorem duty. The European Union's TARIC system may have different rates depending on the specific product and origin, often ranging from 5.00% to 10% ad valorem. The UK Trade Tariff also lists various rates. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment. Many trade agreements offer preferential duty rates, often resulting in 'Free' entry for goods originating from partner countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), El Salvador (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others, depending on the specific agreement.
How is the import duty for HS 690740 calculated?
The duty calculation for HS code 690740 is typically based on the ad valorem system, meaning a percentage of the declared value of the goods. For instance, if a shipment of finishing ceramics has a declared customs value of $10,000 USD and the MFN duty rate is 4.00%, the import duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400 USD. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation with the importing country's customs authority.
What are the classification criteria for 'Finishing ceramics' under HS code 690740?
HS code 690740 covers 'Other ceramic surfaces, setts, curbstones and similar ceramic articles.' This classification generally applies to finished ceramic products that are intended for use as surfaces, paving, or decorative elements. Key criteria include the material composition (primarily ceramic), the form and finish (e.g., glazed, polished, cut to size), and their intended use. Articles that are not primarily designed for surface finishing, such as sanitary ware or tableware, would be classified under different HS codes. The World Customs Organization (WCO) Explanatory Notes provide detailed guidance on distinguishing between various ceramic products.
What documentation is typically required for importing goods under HS code 690740?
Standard import documentation for HS code 690740 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under Free Trade Agreements (FTAs). Importers should also be prepared to provide product specifications or technical data sheets if requested by customs to verify classification. Compliance with any specific import regulations or product standards of the destination country is also essential.
Which common trade agreements offer preferential duty rates for HS code 690740?
Several trade agreements can provide preferential (often zero) duty rates for finishing ceramics under HS code 690740. Examples include agreements between the US and countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and South Korea (KR). The EU has agreements with many countries, and the UK has its own set of trade deals post-Brexit. To benefit from these preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant FTA and possess the necessary proof of origin documentation, such as a certificate of origin or a declaration on invoice, as required by the importing country's customs authority.