Base tariff columnsBase tariff columns
Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.
| General (MFN) | 8.5% |
|---|---|
| Special | Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| Other (Column 2) | 55% |
Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.
Chapter 99 overlaysChapter 99 overlays
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9903.88.03 section301 +25% activeExcept 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)
§ DUTY BREAKDOWNDuty breakdown
Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.
| Duty breakdown | Rate | Amount | Source |
|---|---|---|---|
| Base dutyBase | 8.5% | $850.00 | HTS General rate |
| Chapter 99 section301Chapter 99 | 25% | $2,500.00 | 9903.88.03 |
§ CLASSIFICATION WATCH-OUTSClassification watch-outs
These sibling HTS entries share the same parent but differ in duty rate or Chapter 99 coverage. They are review prompts, not classification recommendations.
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Finishing ceramics, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm:
§ ORIGIN COMPARISONAlternative origin comparison
This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.
| Origin | Total rate | Duty @ $10,000 | Delta vs baseline |
|---|---|---|---|
| China (CN) | 33.5% | $3,350.00 | — |
| Vietnam (VN) | 8.5% | $850.00 | -$2,500.00 |
| Mexico (MX) | 8.5% | $850.00 | -$2,500.00 |
| India (IN) | 8.5% | $850.00 | -$2,500.00 |
| South Korea (KR) | 8.5% | $850.00 | -$2,500.00 |
Sample duty by originSample duty by origin
Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.
| Origin | Base rate | Chapter 99 | Total rate | Duty (USD) |
|---|---|---|---|---|
| China (CN) | 8.5% | 25% | 33.5% | $3,350.00 |
| Vietnam (VN) | 8.5% | 0% | 8.5% | $850.00 |
| Mexico (MX) | 8.5% | 0% | 8.5% | $850.00 |
| India (IN) | 8.5% | 0% | 8.5% | $850.00 |
| South Korea (KR) | 8.5% | 0% | 8.5% | $850.00 |
§ RELATED ENTRIESStatistical suffixes under HTS 6907.40.90
All 10-digit statistical reporting suffixes under 6907.40.90.
§ RECENT CHANGESRecent US tariff policy notices
The 3 most recent Federal Register tariff notices in the Duty database. See the Changes timeline for the full list.
- Apr 27, 2026Certain Chassis and Subassemblies Thereof From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08130
- Apr 27, 2026Oil Country Tubular Goods From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08129
- Apr 27, 2026Circular Welded Carbon Steel Pipes and Tubes From Thailand: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-20252026-08128
§ FAQFrequently asked questions
- What is the US import duty for HTS 6907.40.90?
- HTS 6907.40.90 (Other) has a general (MFN) column rate of 8.5%, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
- Which Chapter 99 rules are currently linked to HTS 6907.40.90?
- The following rules are attached in our snapshot: 9903.88.03 (section301) — section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
- How do I compare duty from different countries for HTS 6907.40.90?
- Use the origin compare view to evaluate this HS code against alternative countries. The calculator applies each country-specific Chapter 99 overlay and the appropriate column rate.
- Is this the binding duty determination?
- No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.