HS 988068 Classified in Chapter 68
Quick Answer: Products classified under HS code 988068, which falls within Chapter 68 of the Harmonized System, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, this specific code is not associated with a standard MFN duty rate in major jurisdictions like the UK or EU, indicating it may be a special provision or a placeholder. Chapter 68 generally covers articles of stone, plaster, cement, asbestos, mica, or similar materials. Importers and customs brokers should consult the specific tariff schedule of the destination country for definitive duty rates and any applicable preferential treatments or restrictions associated with HS 988068.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880680000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880680000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988068 cover?
This subheading covers products classified within Chapter 68 of the Harmonized Commodity Description and Coding System (HS). Chapter 68 pertains to articles of stone, plaster, cement, asbestos, mica, and materials thereof, as well as ceramic products. This broad category includes items such as tiles, bricks, cement, plaster, artificial stone, and various manufactured goods made from these raw materials, as defined by the World Customs Organization (WCO) HS Nomenclature and further detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database.
What falls outside HS 988068?
The following products are excluded from HS 988068, even if they contain materials from Chapter 68. Specifically, finished ceramic articles of Chapter 69, such as tableware and kitchenware, are classified separately. Additionally, articles of cement, concrete, or stone used in construction that are considered permanently affixed or integral to a building structure are typically excluded. For instance, pre-fabricated concrete building components or decorative stone elements permanently installed in a building would not fall under Chapter 68.
What are common classification mistakes for HS 988068?
A common error is misinterpreting the scope of "articles of stone, plaster, cement, asbestos, mica, and materials thereof." Importers may incorrectly classify finished goods that incorporate these materials but are primarily defined by another function, such as machinery parts or specialized industrial components, which would be classified under their respective chapters according to General Interpretative Rule 3. For example, a cement mixer, while containing cementitious materials, is classified as machinery under Chapter 84.
How should importers classify products under HS 988068?
The correct procedure for classifying products under HS 988068 involves a thorough review of the product's composition, function, and manufacturing process. Importers and customs brokers must consult the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, UK Trade Tariff) to determine the most appropriate heading and subheading within Chapter 68. This requires understanding the definitions of materials and finished articles as outlined in the General Rules for the Interpretation of the Harmonized System (GRI).
How is the duty calculated for products under HS 988068?
A shipment of 1,000 kilograms of ceramic tiles, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value. The calculation is: 3.0% × $5,000 USD = $150.00. This duty rate is published in the USITC Harmonized Tariff Schedule (HTS) under the relevant subheading for ceramic tiles.
Which trade agreements reduce duties for HS 988068?
Several free trade agreements may reduce the applicable duty rate for HS 988068, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a preferential rate of Free. Mexico and Canada are key origin countries benefiting from this. To claim preference, a valid USMCA certification of origin is required. For goods originating in certain developing countries, the Generalized System of Preferences (GSP) may also offer reduced or duty-free entry, requiring a Form A certificate.
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FAQ
What are the typical import duty rates for goods classified under HS code 988068?
HS code 988068 is a special classification used in certain jurisdictions, often indicating that the goods fall within Chapter 68 of the Harmonized System, which covers 'Articles of stone, plaster, cement, asbestos, mica or similar materials'. Duty rates are not uniform and depend heavily on the importing country's tariff schedule. For example, under the U.S. Harmonized Tariff Schedule (HTS), goods classified within Chapter 68 generally face Most Favored Nation (MFN) duty rates ranging from 0% to 15% ad valorem, with specific rates varying by the exact product. Importers must consult the specific tariff schedule of the destination country for precise rates. The USITC HTS is a primary source for U.S. import duties.
How is the duty calculated for an item classified under HS 988068, assuming it falls under Chapter 68?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit), or a combination. For example, if a product from Chapter 68, classified under HS 988068, has an MFN duty rate of 5% ad valorem and an invoice value of $10,000, the duty would be $500 ($10,000 × 0.05). If the rate were a specific duty, such as $2 per kilogram, and the shipment weighed 500 kg, the duty would be $1,000 (500 kg × $2/kg). Always verify the exact duty basis (ad valorem, specific, or compound) in the importing country's tariff.
What documentation is typically required for goods classified under HS code 988068, which pertains to Chapter 68 materials?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. For goods classified under Chapter 68, specific documentation may be needed to verify the material composition, origin, or compliance with health, safety, or environmental regulations. This could include certificates of origin, material safety data sheets (MSDS), or specific product certifications, depending on the exact nature of the article (e.g., asbestos content, cementitious properties). Consult the customs authority of the importing country for a comprehensive list.
Are there preferential duty rates available for goods classified under HS 988068 through trade agreements?
Yes, preferential duty rates may be available if the goods classified under HS 988068 (falling within Chapter 68) originate in countries that are signatories to specific trade agreements with the importing country. For instance, goods imported into the U.S. from countries with Free Trade Agreements (FTAs) like the USMCA (United States-Mexico-Canada Agreement) may qualify for reduced or eliminated duties, provided they meet the rules of origin stipulated in the agreement. Importers and brokers must ensure they have the necessary proof of origin, such as a certificate of origin, to claim preferential treatment. Official sources like the EU TARIC database or the UK Trade Tariff will detail preferential rates for those regions.
What are the key classification criteria for determining if an article falls under Chapter 68 and thus HS code 988068?
Chapter 68 of the Harmonized System covers 'Articles of stone, plaster, cement, asbestos, mica or similar materials'. Classification hinges on the primary material composition and the manufacturing process. Key criteria include whether the article is primarily made from natural stone (e.g., granite, marble), plaster, cement, concrete, asbestos, mica, or similar mineral substances. The form of the article (e.g., worked, shaped, molded, or simply raw) is also critical. For example, a simple block of marble would be classified differently than a marble statue or a cement tile. The Explanatory Notes to the Harmonized System provide detailed guidance on the scope and classification principles for this chapter.