Hs Code for Ceramic Tile: How to Classify and Use Tariff Codes

The Harmonized System (HS) code for ceramic tile is essential for correct customs classification, duty calculation, and international trade compliance. This article explains how to determine the right HS code for ceramic tiles, differences between common classifications, U.S. import considerations, and practical tips to avoid delays and penalties. Accurate HS classification reduces risk, costs, and shipment delays.

Product Type	Typical HS Code (First 6 Digits)	Description
Porcelain Or Ceramic Tiles	6907.21 – 6907.22 / 6908.90	Tiles, glazed or unglazed, porcelain or non-porcelain; classification depends on composition and finish.
Unglazed Ceramic Floor Tiles	6907.21	Unglazed ceramic tiles of a porcelain or similar composition.
Glazed Ceramic Tiles	6907.22	Glazed ceramic tiles and similar articles used for floors and walls.
Mosaic Ceramic Tiles	6908.90	Mosaic fittings of ceramics, often sold in sheets.
Ceramic Flags And Paving	6907.90	Other ceramic tiles and similar articles not elsewhere specified.

How The Harmonized System Works For Ceramic Tiles

The Harmonized System is an internationally standardized numeric method for classifying traded products. The HS code is typically shown as a 6-digit number at the international level, with additional digits added by individual countries for greater detail. For ceramic tile, classification depends on material composition, glazing, and intended use.

Primary HS Headings Relevant To Ceramic Tile

Several HS headings apply to various ceramic products. The most relevant headings for ceramic tiles include Heading 6907 (unglazed or glazed tiles) and Heading 6908 (ceramic mosaic tiles and other ceramic fittings). Accurate assignment requires attention to subheadings that define whether the tile is porcelain, whether it is glazed, and whether it is a mosaic.

Distinguishing Porcelain From Non-Porcelain Ceramic Tiles

Porcelain tiles are often denser and less porous than non-porcelain ceramics due to specific raw materials and firing processes. Customs authorities and tariff schedules often separate porcelain tiles into different subheadings. Porcelain tiles commonly fall under specialized subheadings such as 6907.21 or 6907.22 depending on finish.

Glazed Versus Unglazed Tiles

Glazing changes classification because it affects surface treatment and intended use. Glazed ceramic tiles typically list separate subheadings from unglazed tiles. Glazed tiles used for walls or floors are commonly recorded under subheadings reflecting their glazed finish.

Classification Of Mosaic Tiles

Mosaic tiles, often supplied on sheets or mesh-backed assemblies, are usually classified under Heading 6908, which covers ceramic mosaic cubes and similar articles. The sheet form and size may influence subheading selection under national tariff schedules.

Step-By-Step Process To Determine The Correct HS Code

1. Identify Composition: Determine whether the tile is porcelain, earthenware, stoneware, or another ceramic type.
2. Assess Surface Treatment: Confirm if the tile is glazed, polished, vitrified, or unglazed.
3. Confirm Form And Use: Note whether items are individual tiles, mosaic sheets, or paving/flagging units.
4. Measure And Document: Record dimensions, weight, and packaging—some tariff lines specify size thresholds or applications.
5. Consult Tariff Schedules: Use the 6-digit HS for international baseline and then add U.S. HTS subheadings for import specifics.
6. Seek Binding Rulings If Unclear: Request a binding tariff classification from customs authorities when ambiguity persists.

U.S. Harmonized Tariff Schedule (HTS) And Ceramic Tiles

The U.S. Harmonized Tariff Schedule extends HS codes with additional digits for national specificity. U.S. importers should reference the HTS to determine applicable duty rates and any anti-dumping or countervailing duty measures. HTS headings commonly used include 6907.xxxx and 6908.xxxx with specific duty rates and notes.

Tariffs, Duties, And Trade Remedies

Tariff rates for ceramic tiles vary based on HS/HTS classification and country of origin. Certain countries or products may be subject to anti-dumping duties, countervailing duties, or special quotas. Importers must check both the HTS and recent trade remedy notices to determine total landed cost impacts.

Documentation Needed For Accurate Classification

Accurate HS coding requires support from detailed commercial invoices, technical data sheets, and manufacturer specifications. Customs brokers commonly request product composition, glaze formulation, and production methods. Keeping comprehensive product documentation on file speeds classification and customs clearance.

Common Pitfalls And How To Avoid Them

• Relying On Vendor Descriptions: Vendor labels like “ceramic” alone are insufficient—detailed composition is essential.
• Mistaking Porcelain For Other Ceramics: Misclassification can change duty rates significantly.
• Ignoring Mosaic Sheets: Mosaic sets may be classified differently than individual tiles.
• Overlooking Trade Remedies: Failure to identify anti-dumping orders can result in unexpected charges.

Practical Example: Classifying A Glazed Porcelain Floor Tile

Start by documenting composition and finish: porcelain composition, glazed surface, intended for flooring. The international HS may point to 6907.21 or 6907.22 depending on national subheadings. Then consult the U.S. HTS to identify the eight- or ten-digit number and duty rate, verifying whether any trade measures apply.

When To Request A Binding Ruling

Binding rulings from customs authorities provide legal certainty about classification for future imports. Importers should apply for rulings when classification is ambiguous, goods are high-value, or when previous shipments have faced disputes. Binding rulings reduce risk of reclassification and penalties.

Customs Valuation And HS Codes

HS codes affect duty calculation but customs valuation rules determine dutiable value. Importers should ensure declared HS codes match product descriptions used for calculating customs value to avoid discrepancies. Consistent descriptions across invoices, packing lists, and classification records help prevent audits and adjustments.

How Classification Affects Labeling, Safety, And Import Requirements

Certain HS classifications may trigger additional regulatory checks, such as lead-content testing or materials compliance for tiles intended for food-contact surfaces. Labeling and testing requirements may vary by state or end-use. Certain specialized tiles (antibacterial coatings, outdoor paving) may face extra documentation or standards.

Tools And Resources For HS Code Lookup

Several authoritative resources assist classification: the World Customs Organization (WCO) Explanatory Notes, the U.S. Customs and Border Protection (CBP) rulings database, and the U.S. International Trade Commission HTS search tool. Commercial tariff databases and licensed customs brokers also provide tailored guidance and binding ruling assistance.

Working With Customs Brokers And Trade Advisors

Customs brokers prepare entries, determine duty rates, and advise on classification. Trade attorneys and consultants can help with complex issues like anti-dumping cases or tariff engineering strategies. Engaging professionals early minimizes classification errors and unexpected costs.

Recordkeeping Best Practices

Customs authorities often require documentation proof for several years. Importers should retain invoices, technical specifications, test reports, and communication with suppliers. Transparent recordkeeping supports audit defense and recurring compliance.

Case Study: Misclassification Cost Impact

An importer declared glazed porcelain tiles under a broader, lower-duty heading instead of the correct porcelain subheading. The reclassification resulted in back duties, interest, and penalties that exceeded the original savings. This illustrates how minor errors in HS code selection can create major financial exposure.

Tips For Ongoing Compliance And Cost Optimization

• Audit Regularly: Periodically review classifications for product changes and regulatory updates.
• Train Staff: Ensure procurement and shipping teams understand classification basics.
• Leverage Binding Rulings: Use rulings for high-volume or high-value SKUs to stabilize duty expectations.
• Monitor Trade Policy: Watch for new anti-dumping measures or tariff adjustments affecting ceramic imports.

Where To Get Official Classification Guidance

In the United States, the CBP provides tools and accepts binding rulings via the National Commodity Specialist Division. The WCO Explanatory Notes can clarify interpretation of HS headings. Official sources provide the most defensible basis for classification decisions.

Key Takeaways For Importers And Exporters

Correctly determining the HS code for ceramic tiles hinges on composition, glazing, and product form. Mistakes can be costly due to duties, trade remedies, and penalties. Use thorough documentation, consult the HTS and CBP resources, and consider a binding ruling when classification is uncertain.

Further Reading And Useful Links

Recommended resources include the World Customs Organization explanatory materials, the U.S. HTS search portal, and the CBP Rulings Online database. Importers should bookmark trade remedy announcements and maintain subscriptions to relevant customs updates. Access to authoritative references ensures informed and defensible classification choices.

Article Keyword: Ceramic Tile Hs Code