Glazed Earthenware Backsplash Tiles 3.5x6 cm from China
Rectangular glazed earthenware tiles (3.5 cm x 6 cm) for kitchen backsplashes, featuring >10% water absorption and decorative patterns. HTS 6907.23.40.00 applies as small glazed wall tiles fired from clay, with largest surface (21 sq cm) fitting <7 cm square per specs. Meets US note for earthenware body.
Duty Rate — China → United States
46%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide material composition affidavits confirming clay essential and >3% absorption for earthenware status
• For mixed shipments, segregate by size to avoid averaging issues under tile thickness notes