Mosaiksteine und ähnliche Waren, andere als solche der Unterposition 6907 40

Subheading 690730 of the Combined Nomenclature covers unglazed ceramic wall and floor tiles with water absorption greater than 0.5% and not exceeding 10%, corresponding to groups BIIa and BIIb of ISO 13006. In commercial practice, goods classified here include stoneware floor tiles (also known commercially as natural-finish or matt porcelain-type tiles with absorption in the 0.5-10% range), stoneware wall and floor tiles of medium absorption, and products marketed as outdoor ceramic tiles with moderate frost resistance. The key classification criterion is measured water absorption according to EN ISO 10545-3 - this parameter determines whether a product falls in subheading 690710 (absorption <= 0.5%), 690730 (0.5-10%) or 690740 (above 10%). It is also essential to distinguish unglazed tiles under subheading 690730 from glazed tiles, which are classified in the 6908 group (690810, 690830, 690840, 690890). Classification follows ORI rules 1 and 6 of the Combined Nomenclature, the Chapter 69 CN notes and HS Explanatory Notes to heading 6907.

Import of ceramic tiles under subheading 690730 destined for incorporation into buildings in the European Union is subject to the Construction Products Regulation CPR (Regulation (EU) No 305/2011). The manufacturer or importer must prepare a Declaration of Performance (DoP) based on harmonised standard EN 14411 (ceramic wall and floor tiles - definitions, classification, characteristics and marking) and affix CE marking to the product and accompanying documentation. The DoP must declare at minimum: slip resistance, water absorption, flexural strength, chemical resistance and - for external tiles - frost resistance. The importer must hold an EORI number and lodge a customs declaration in the AIS/IMPORT system. Required import documents include: commercial invoice, transport document (CMR, B/L or AWB), technical specification with EN ISO 10545-3 water absorption test results, DoP and CE certificate, and proof of origin for preferential rates. Current regulatory requirements and duty rates should be verified in the European Commission TARIC system.

Ceramic wall and floor tiles imported from the People's Republic of China may be subject to anti-dumping (AD) measures in force in the European Union. The EU has conducted anti-dumping proceedings against Chinese ceramic tile manufacturers and has imposed individual duty rates for specific producers and a residual rate for all other exporters - importers are required to verify current measures in the TARIC system for the CN code and country of origin China (CN). Anti-dumping measures are imposed by Council of the EU regulations and are subject to sunset reviews - their rates and scope may change. MFN duty rates (without AD measures) for subheading 690730 should be verified in the current TARIC database. Preferential duty rates may be available for countries covered by FTA agreements, GSP or EBA - subject to rules of origin compliance. Ceramic articles from Chapter 69 are not subject to CBAM. Imports from Russia and Belarus are subject to EU sanctions restrictions. In case of doubt about classification or trade measures, verification in TARIC and obtaining Binding Tariff Information (BTI) ruling is recommended.

Ceramic wall and floor tiles under CN 6907 30 carry a 5% EU duty. Covers porcelain stoneware, terracotta and clinker tiles. Major sources: China, Italy, Spain, Turkey. CE marking for construction use under CPR required.