Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
3 declarable lines
Heading 6905 covers ceramic constructional goods that are not bricks, tiles for paving, or sanitary fixtures, such as roofing tiles, chimney pots, cowls, chimney liners and architectural ornaments. It has one line for roofing tiles and one residual line for other goods, which is split between heat insulating articles and all other articles. Rates differ by line, with roofing tiles at a higher general (MFN) rate than other goods.
Products in this heading
- Terracotta roofing tiles
- Clay chimney pots
- Ceramic chimney liners
- Chimney cowls of ceramic
- Ceramic architectural ornaments such as cornices and friezes
- Ceramic heat insulating constructional pieces
- Ceramic ridge tiles and finials for roofing
- Ceramic constructional goods not covered by other headings of the chapter
How to choose the right subheading
- Whether the article is a roofing tile, which goes to 6905.10, or another constructional ceramic good, which goes to 6905.90.
- For goods of 6905.90, whether the article is heat insulating, which decides between 6905.90.00.10 and 6905.90.00.50.
- Whether the ceramic is refractory in use, which moves the goods to heading 6902.
- Whether the article is a tile for paving, hearth or wall use, which moves the goods to heading 6907.
- Whether the article serves a constructional purpose rather than a purely ornamental one, which affects the choice against heading 6913.
Often confused with
- Heading 6907Ceramic glazed wall and floor tiles
Flags, paving, hearth and wall tiles are classified in heading 6907, not as roofing or constructional goods of 6905.
- Heading 6904Ceramic building bricks and flooring blocks
Bricks, support or filler tiles and similar building units are classified in heading 6904.
- Heading 6902Refractory bricks and refractory constructional shapes
Goods that withstand high heat as refractory material go to heading 6902 rather than 6905.
- Heading 6913Small ornamental ceramic statuettes and figurines
Purely ornamental ceramic articles fall in heading 6913, while 6905 covers constructional ornaments built into a structure.
- Heading 6910Ceramic sinks, washbasins and water closet bowls
Sanitary fixtures are classified in heading 6910.
Frequently asked questions
What is the HTS code for ceramic roofing tiles?
Ceramic roofing tiles are classified under 6905.10.00.00. The general (MFN) rate for that line is 13.5%.
What is the duty on heat insulating ceramic constructional goods?
Heat insulating ceramic constructional goods other than roofing tiles fall under 6905.90.00.10. The general (MFN) rate is 3.2%.
How do I classify ceramic chimney pots and cowls?
Chimney pots, cowls and liners are ceramic constructional goods that are not roofing tiles, so they fall in the residual line 6905.90.00.50, which carries a general (MFN) rate of 3.2%, unless the heat insulating description in 6905.90.00.10 applies.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.