Comparing Tariffs for Ceramic Tile Imports from Spain

The US duty on ceramic tile from Spain depends on how the tile is classified in HTS heading 6907 and on the extra tariffs that currently apply to products of the European Union. The general (MFN) rate is 8.5 percent for glazed tile and 10 percent for unglazed tile, and since July 24, 2026 a Section 301 action tops EU products up to a combined 10 percent. This guide sets out the current 6907 subheadings, explains why Spain and Italy are treated the same while USMCA-qualifying Mexican tile enters free, and covers anti-dumping status, documentation, classification tests and the landed-cost components that determine the true cost of each container. Because US tariffs on EU goods changed several times in 2025 and 2026, check the current position with CBP before each shipment.

Current US Tariff Rates for Spanish Ceramic Tile

Ceramic tile from Spain is classified in HTS heading 6907. Unglazed tile is dutiable at 10 percent. Glazed tile is dutiable at 8.5 percent, except small glazed pieces whose largest face fits within a 7 cm square, which are in practice dutiable at 10 percent. On top of the MFN rate, products of the European Union are currently subject to the 2026 Section 301 tariff described below, which raises the combined duty to 10 percent where the MFN rate is lower. Spanish ceramic tile exports to 186 countries amounted to €3.479 billion in 2024 according to ASCER (Tile of Spain).

HTS 6907 and 6908 Classification Breakdown

Heading 6907 covers ceramic flags and paving, hearth or wall tiles, ceramic mosaic cubes and the like, and finishing ceramics, whether glazed or unglazed; the former separate heading 6908 for glazed tiles no longer exists, according to the USITC Harmonized Tariff Schedule. Flags and tiles go to 6907.21, 6907.22 or 6907.23 according to their water absorption coefficient, mosaic cubes and the like to 6907.30, and finishing ceramics to 6907.40. At the eight-digit level the rate depends on whether the piece is glazed and on its size, so invoices should state glazing, dimensions and the absorption class.

Most Favored Nation vs Column 2 Rates

Spain has normal trade relations with the United States, so Spanish tile pays the Column 1 General rate. Column 2 rates (55 percent for heading 6907) apply only to the few countries listed in General Note 3(b) of the HTS, such as Cuba and North Korea, so they are not a practical risk for Spanish tile. The real origin risk is transshipment: tile made in China and routed through a third country remains Chinese for customs purposes and is subject to the China anti-dumping and countervailing duty orders, so importers should keep factory-level evidence of Spanish manufacture.

Impact of Section 301 Tariffs

Two different Section 301 actions are relevant. The China Section 301 tariffs imposed from 2018 apply only to goods of Chinese origin and have never applied to Spanish tile. Separately, USTR's forced-labor Section 301 action covers products of the European Union entered on or after July 24, 2026: where the MFN rate is below 10 percent, an additional duty under HTS 9903.05.39 brings the total to 10 percent, and where the MFN rate is 10 percent or more, nothing is added (9903.05.38), according to USTR's Section 301 notice of July 23, 2026. For glazed Spanish tile at 8.5 percent that means 1.5 percentage points extra; for unglazed tile at 10 percent there is no additional duty.

How Anti-Dumping and Countervailing Duties Apply to Spain

We found no US anti-dumping or countervailing duty order on ceramic tile from Spain in Commerce or ITC records. The ceramic tile orders in force cover China; they were issued in June 2020 and continued after five-year reviews, according to the Federal Register notice of March 2, 2026. The United States is Spain's leading ceramic tile export market with sales of €470.2 million or 13.5% of total exports according to ASCER (Tile of Spain). Importers should monitor Federal Register notices for any new petitions, but Spanish tile currently enters without AD/CVD cash deposits.

Active AD/CVD Orders on Spanish Producers

Because no AD/CVD order covers ceramic tile from Spain, no Spanish producer has an anti-dumping or countervailing duty cash deposit rate. Importers can confirm the position before each entry in CBP's AD/CVD case information or Commerce's list of orders in force, and should check the scope of the China orders whenever any tile in a mixed shipment was made in China.

Scope Rulings for Porcelain vs Ceramic

Scope rulings, issued by the Department of Commerce, decide whether a product falls within an AD/CVD order. The China ceramic tile orders are written broadly: they cover ceramic flooring, wall, paving, hearth, porcelain, mosaic and finishing tile, flags and the like less than 3.2 cm thick, so porcelain tile is not excluded because of its low water absorption. A CBP binding ruling settles HTS classification only; it does not decide whether a product is within the scope of an AD/CVD order.

Cash Deposit Requirements at Entry

Because no AD/CVD orders cover Spanish ceramic tile no cash deposits are required at entry for dumping or subsidy margins. The MFN duty and the current Section 301 tariff on EU products apply according to the HTS classification. If a new petition is filed, Commerce's preliminary anti-dumping determination is normally due 140 days after initiation (190 days if postponed), and an affirmative preliminary determination triggers cash deposits. Importers should maintain a compliance calendar tracking Federal Register publications to anticipate any preliminary determination that would trigger deposit obligations.

Comparing Spanish Tile Tariffs with Italy and Mexico

Spanish and Italian ceramic tiles are treated identically. Both are products of EU member states with no US free trade agreement, so both pay the same MFN rate under heading 6907 (8.5 percent glazed, 10 percent unglazed) and the same 2026 Section 301 top-up to a combined 10 percent. Europe takes 51.1% of Spain's tile exports (40.2% within the EU27), and six European countries rank among its top ten destinations, according to ASCER (Tile of Spain). That intra-European trade gives Spanish tile no preferential access to the US market.

EU vs USMCA Preferential Treatment

The European Union has no free trade agreement with the United States, so Spanish and Italian tiles receive no tariff preference. Mexican tile that qualifies as originating under the USMCA rules of origin (General Note 11 of the HTS) enters free of the MFN duty and is also exempt from the 2026 Section 301 tariff (HTS 9903.05.94). Importers claiming USMCA preference must hold a valid certification of origin and be able to show that the tile meets the product-specific rule of origin for heading 6907.

Italian Tile Duty Parity Analysis

Italian ceramic tile imports face identical MFN duty rates as Spanish tiles because both originate in WTO members without a US free trade agreement. The duty parity means sourcing decisions between Spain and Italy hinge on product design, technical specifications, freight cost, and lead time rather than tariff differential. Both countries compete in the premium segment, where design differentiation matters more than the duty, which is currently the same 10 percent combined rate for tile from either country.

Mexican Zero-Duty Advantage Under USMCA

Mexican ceramic tiles enter duty free under USMCA when they satisfy the product-specific rule of origin for heading 6907 set out in General Note 11 of the HTS. Importers must keep the USMCA certification of origin and supporting records for at least five years. Mexican tile that does not qualify pays the MFN rate plus the additional 10 percent Section 301 tariff on Mexican goods (HTS 9903.05.55), currently 18.5 or 20 percent in total. Tile made elsewhere and only shipped through Mexico is not Mexican and is dutiable according to its true origin.

Calculating Landed Cost Beyond the Duty Rate

Landed cost for Spanish ceramic tile includes ocean freight, marine insurance, customs fees, port charges, warehousing, and potential demurrage on top of the duty. Total turnover of the Spanish ceramic tile sector in 2024 reached €4.819 billion according to ASCER (Tile of Spain). Tile is heavy relative to its value, so freight and inland haulage are a large share of landed cost. Importers should model each cost component per square meter or square foot to compare sourcing options accurately.

Ocean Freight Volatility for Heavy Cargo

Ocean freight for ceramic tile is priced per container and moves with bunker surcharges, peak-season surcharges and equipment availability. Because tile is dense, a 20-foot container usually reaches its weight limit before it is full, so the number of pallets per container depends on the tile format and the payload the forwarder can accept. Rates from Valencia, Castellón or Barcelona to US ports change from week to week, so obtain current quotes from several forwarders or carriers and follow a published container freight index for the trend.

Merchandise Processing Fee and Harbor Maintenance

The Merchandise Processing Fee is 0.3464 percent of the value of the goods, which generally excludes international freight and insurance; for formal entries filed from October 1, 2026 the minimum is $34.58 and the maximum $670.86 per entry, according to CBP's fiscal year 2027 user fee notice. The Harbor Maintenance Fee is 0.125 percent of the value of cargo unloaded at a US port and applies to ocean shipments. For a consumption entry (entry type 01), both fees are paid with the entry summary, which is due within 10 working days of release.

Warehousing and Demurrage Risk Factors

Storage and demurrage charges start when containers are not collected within the free time allowed by the terminal and carrier, and detention charges apply when the empty container is returned late. Free time and daily rates vary by port and carrier, so confirm them before booking. Heavy tile containers may need tri-axle chassis, which cost more and are not always available. Importers should file entries in advance through the Automated Commercial Environment, arrange drayage before arrival, and keep buffer inventory to absorb port delays.

HTS Classification Rules for Porcelain vs Non-Porcelain Tile

The Harmonized Tariff Schedule does not use the word porcelain. It separates ceramic flags and tiles by water absorption coefficient by weight at the six-digit level: 0.5 percent or less (6907.21), over 0.5 percent up to 10 percent (6907.22), and over 10 percent (6907.23). The duty does not change with absorption: in each of the three subheadings unglazed tile is 10 percent and glazed tile 8.5 percent, with small glazed pieces under 7 cm at 10 percent. Spanish manufacturers produce tiles in all three absorption classes, so importers must check the technical specification sheet for each SKU before filing entry. Spanish ceramic tile domestic sales grew 3.1% to €1.34 billion in 2024 according to ASCER (Tile of Spain).

Water Absorption Thresholds (0.5% Rule)

Water absorption decides which six-digit subheading applies (6907.21, 6907.22 or 6907.23), and the same 0.5 percent limit is how ANSI A137.1 defines porcelain tile, but absorption does not change the duty rate. Laboratories test fired tile samples using the ISO 10545-3 boiling method or the vacuum saturation method to determine the percentage weight gain. Importers should request the manufacturer test report for every production lot because absorption can vary between batches even within the same collection.

Surface Finish Impact on Classification

Surface treatment matters more for the duty than water absorption does. Whether the tile is glazed or unglazed decides the eight-digit line and the rate (8.5 or 10 percent), and size decides the statistical suffix, for example whether the face fits within a 30 cm square. Polishing or rectifying does not by itself change the subheading. Customs examiners may ask for finish details to confirm the product matches the commercial invoice, so invoices should state glazed or unglazed, the finish (polished, matte or structured) and the dimensions.

Binding Ruling Request Process

Importers facing classification uncertainty can request a binding ruling from the National Commodity Specialist Division of US Customs and Border Protection through the eRulings portal or by mail. The request should give a full description, technical data sheets, water absorption test results, whether the tile is glazed, its dimensions and, where useful, a sample. According to CBP, the division generally issues rulings within 30 calendar days of receipt, with delays where laboratory analysis is needed, and requests referred to Headquarters are answered within 90 days. Under 19 CFR 177.9, CBP applies a ruling to transactions involving the same merchandise, which gives certainty for duty budgeting and reduces the risk of misclassification penalties.

Documentation Required for Customs Clearance

Clearing Spanish ceramic tile through US customs requires a complete document package that proves value origin and compliance. The core set includes a commercial invoice packing list bill of lading and entry summary filed via the Automated Commercial Environment. Missing or inaccurate documents trigger customs holds exams and potential penalties under 19 USC 1592.

Commercial Invoice and Packing List Specifics

The commercial invoice must state the seller buyer merchandise description in English quantity unit price total value currency and Incoterms for each line item. Tile invoices should also list the HTS subheading water absorption percentage surface finish dimensions in millimeters and square meters per carton. The packing list must match the invoice exactly and detail the gross weight net weight and package count per container. Customs brokers use these documents to calculate duties Merchandise Processing Fee and Harbor Maintenance Fee so discrepancies delay release and increase storage costs.

Certificate of Origin for EU Claims

CBP does not require a certificate of origin for Spanish tile to receive MFN treatment or to be entered under the EU Section 301 heading. The declared country of origin is supported by the commercial invoice, packing list and supplier production records. A chamber of commerce certificate of origin can still be useful for letters of credit or as supporting evidence if CBP questions origin. Importers should keep it with the entry records for five years from the date of entry.

Manufacturer Affidavits for AD/CVD Compliance

No anti-dumping or countervailing duty orders cover Spanish ceramic tile so manufacturer affidavits for AD/CVD compliance are not required for Spain origin shipments. Producer and exporter documentation for AD/CVD purposes matters where an order applies, such as tile from China. Importers should verify the current order status for each country of origin before entry to avoid unnecessary documentation or misapplied cash deposit rates.

Using Free Trade Agreements and Duty Drawback

Spain does not have a bilateral free trade agreement with the United States, and there is no US-EU free trade agreement. Spanish ceramic tile therefore pays the Column 1 General rate plus the current Section 301 tariff on EU products. Importers cannot claim zero-duty treatment under agreements such as USMCA or CAFTA-DR because the European Union is not a party to those agreements. The 2025 US-EU framework was implemented through executive action, not as a free trade agreement, and it did not create preferential rates for tile.

Absence of US-EU Free Trade Agreement

Without a free trade agreement, Spanish ceramic tile receives no tariff preference: importers pay the MFN rate of 8.5 or 10 percent plus any Section 301 top-up to 10 percent. The United States and the European Union issued a joint statement on a framework agreement on August 21, 2025, under which most EU goods paid a combined ceiling of 15 percent while the IEEPA tariffs were in force; those tariffs ended in February 2026. The certificate of origin therefore serves only as non-preferential evidence for customs or letter of credit purposes rather than a gateway to reduced duties.

Manufacturing Drawback for Tile Fabricators

Manufacturing drawback under 19 USC 1313(a) and (b) allows US manufacturers that use imported Spanish tile to make articles that are then exported to recover up to 99 percent of the duties paid. The processing must amount to manufacture or production, and production records must link specific import entries to export shipments. Under the Trade Facilitation and Trade Enforcement Act of 2015, claims must be filed within five years of the date of importation, and manufacturers operate under a general or specific manufacturing drawback ruling (19 CFR part 190). Whether cutting tile for a particular project qualifies should be confirmed with a licensed drawback specialist before relying on it.

Rejected Merchandise Drawback Claims

Rejected merchandise drawback under 19 USC 1313(c) applies when Spanish tile does not conform to sample or specifications, was shipped without the consignee's consent, or was defective at the time of import, and is exported or destroyed under CBP supervision. The claimant can recover up to 99 percent of the duties paid. A notice of intent to export or destroy must be filed so that CBP can examine the goods, and the claim must be filed within five years of import. This provision helps distributors who receive non-conforming Spanish shipments avoid paying duty on tile they cannot sell.

Section 232 and 301 Tariff Overlaps on Building Materials

The additional tariffs on EU goods have changed several times since 2025. From August 2025, EU products with an MFN rate below 15 percent paid an IEEPA reciprocal tariff set so that the MFN rate plus the reciprocal tariff came to 15 percent. On February 20, 2026, the Supreme Court held in Learning Resources v. Trump that IEEPA does not authorize tariffs, and the IEEPA duties ended; a temporary surcharge under Section 122 of the Trade Act of 1974 then applied from February 24 to July 24, 2026. Since July 24, 2026, the Section 301 action described above brings EU products to a combined 10 percent where the MFN rate is lower. Section 232 tariffs on steel and aluminum do not cover ceramic tile. These measures can be challenged or changed at short notice, so confirm the current Chapter 99 provisions in CBP's CSMS messages before each shipment.

Section 232 Steel/Aluminum Exclusion Relevance

Section 232 steel and aluminum tariffs do not apply to ceramic tile itself because the product falls outside the Harmonized Tariff Schedule chapters covered by the proclamation. They cover steel, aluminum and copper articles and listed derivative products, and heading 6907 tile is not among them. Importers should verify that no metal components are permanently affixed to the tile which could change the classification.

Section 301 China Lists vs the 2026 EU Action

The China Section 301 lists apply only to goods of Chinese origin, and the USTR exclusion process for those lists concerned Chinese-origin merchandise only, so they create no duty for Spanish tile. The 2026 forced-labor Section 301 action is a separate measure with its own Chapter 99 headings, 9903.05.38 and 9903.05.39 for EU products, and it is the one that applies to Spanish tile today. Importers sourcing from both China and Spain must keep country-of-origin records separate so that the correct Chapter 99 heading is declared on each entry.

Retaliatory EU Tariff Monitoring

Retaliatory EU tariffs on US goods do not increase the duty on Spanish tile entering the United States but they can influence Spanish producer pricing strategies. When the EU imposes countermeasures on American products, Spanish manufacturers may adjust export prices to maintain margin or market share in the US. Currency fluctuations driven by trade tensions also affect the euro-dollar exchange rate which directly impacts landed cost. Importers should track EU Official Journal publications for new retaliation rounds and model exchange rate scenarios in their cost forecasts.

Logistics Challenges for Heavy Weight Tile Shipments

Ceramic tile is dense, so containers usually reach their weight limit long before they are full. The practical payload of a 20-foot container is set by the container's rating, the carrier's limits and, often more tightly, US road weight limits on the inland leg, so confirm the usable payload with your forwarder before booking. Importers must plan stowage that distributes weight evenly across the container floor to avoid axle weight violations during inland transport. Steamship lines enforce weight declarations, and accurate bills of lading and shipping instructions prevent costly delays at Spanish load ports such as Valencia or Castellón.

Maximizing 20ft Container Payload Limits

Maximizing 20ft container payload starts with the weight per square meter of each tile SKU, taken from the supplier's packing list. As an illustration, if the usable payload is about 20,000 kg, porcelain pavers 20 millimeters thick at roughly 46 kg per square meter fill it at about 430 square meters, while 9 to 10 millimeter porcelain at roughly 23 kg per square meter reaches the same weight at about 870 square meters. Shippers use double stacking only when pallet strength and corner protection prevent crushing. Experienced freight forwarders check weight distribution with the steamship line before the cargo arrives at the terminal.

VGM Verification and SOLAS Compliance

Under the SOLAS verified gross mass (VGM) rule, the shipper must provide the verified gross mass of every packed container before it is loaded on the vessel. Method 1 weighs the packed and sealed container on calibrated equipment. Method 2 adds the mass of all cargo items, packing and securing materials to the container's tare mass. Terminals and carriers set VGM cut-off times, and a container without a VGM will not be loaded. Importers should require the Spanish supplier to send the VGM to the forwarder as soon as the container is stuffed.

Rail vs Truck Inland Cost from Entry Ports

Rail versus truck inland cost from entry ports depends on the final destination and the weight per container. East Coast ports such as Savannah and Charleston offer rail service to inland hubs, and rail generally becomes more economical than truck over longer distances, but the break-even point depends on current quotes. Overweight containers may need tri-axle chassis or permits, and the rules vary by state. Importers should model total landed cost using actual rail ramp locations and destination warehouse appointments before selecting the port of entry.

Quality Standards and Testing for US Market Entry

ANSI A137.1, the American National Standard specification for ceramic tile for which the Tile Council of North America serves as secretariat, defines physical property requirements for each tile classification. Specifiers reference this standard in project specifications and purchase orders. Requirements cover properties such as water absorption, breaking strength and facial dimensions, and the wet dynamic coefficient of friction (DCOF) measured under ANSI A326.3 is a key criterion for floors that may get wet. Reports from laboratories accredited to ISO/IEC 17025 are the usual evidence of conformity in project submittals. CBP does not test tile against ANSI A137.1, but the same reports support the absorption class declared on the entry.

ANSI A137.1 Compliance Verification

ANSI A137.1 compliance verification starts with confirming the tile's classification under the standard, for example porcelain tile with water absorption of 0.5 percent or less. Each classification carries its own minimum values for properties such as breaking strength and dimensional tolerances. Spanish manufacturers typically test to ISO 10545 methods, which are similar to but not identical with the ANSI requirements. Importers should request the full test report, including individual specimen values, not just the summary page, and keep reports indexed by SKU and production lot so they can answer specifier or CBP questions quickly.

DCOF AcuTest Requirements for Wet Areas

ANSI A137.1 sets a minimum wet DCOF of 0.42 for tile installed on level interior spaces expected to be walked on when wet, measured with the method in ANSI A326.3. Polished finishes often fall below this value and are then suited to dry areas only. Values vary by collection and finish, so ask the factory for current DCOF results for the exact finish ordered and check what the project specification requires.

Third-Party Lab Certification Costs

Third-party testing costs depend on the number of tests, sizes and finishes, so ask accredited laboratories for quotes before budgeting. Specifiers generally accept reports from laboratories accredited to ISO/IEC 17025. Many Spanish manufacturers keep current reports for their standard collections, which can avoid repeat testing. Custom colors or special surface treatments may need new tests, and the budget should include shipping samples from Spain to the US laboratory.

Risk Mitigation for Tariff Classification Disputes

Importers reduce the risk of tariff classification disputes on Spanish tile by securing binding rulings before shipment, filing prior disclosures for past errors, and keeping complete records for five years. These steps reduce exposure to penalties and retroactive duty assessments.

Securing Binding Rulings Before Shipment

A binding ruling obtained before shipment fixes the HTS classification for Spanish ceramic tile. Importers submit a written request to CBP with product specifications, water absorption test results, glazing and dimensions. CBP's National Commodity Specialist Division generally issues rulings within 30 calendar days, and requests referred to Headquarters are answered within 90 days. A ruling applies to the merchandise it describes and protects against reclassification at entry. Importers should request rulings for each distinct tile series, especially when new finishes or body compositions are introduced.

Prior Disclosure Protocol for Past Errors

Prior disclosure protocol for past errors allows importers to voluntarily report misclassified Spanish tile entries before CBP initiates an investigation. The disclosure must identify the affected entries the correct HTS classification the reason for the error and the estimated duty loss. If the disclosure is valid and the unpaid duties are tendered, the penalty is reduced substantially under 19 USC 1592(c)(4); for a negligent violation it is limited to interest on the unpaid duties. Importers should engage a customs attorney to prepare the disclosure package and coordinate with the surety on the single transaction bond if required.

Record Retention Requirements (5 Years)

Record retention requirements mandate that importers keep all Spanish tile import documents for five years from the date of entry. Required records include commercial invoices packing lists bills of lading entry summaries laboratory test reports manufacturer specifications and correspondence with CBP. Electronic storage is acceptable if records are readily retrievable and legible. Organized files by entry number and HTS code accelerate responses to CBP requests and support prior disclosure filings. Importers should audit their recordkeeping annually to confirm completeness.

Conclusion

Importing ceramic tile from Spain demands attention to three cost drivers. First, the duty: Spanish tile pays an MFN rate of 8.5 percent (glazed) or 10 percent (unglazed), and the 2026 Section 301 action on EU products currently brings the combined rate to 10 percent; there are no AD/CVD orders on Spanish tile. Second, classification and documentation: the absorption class, glazing and size must be stated correctly, and the invoice, packing list and test reports must agree. Third, logistics: tile is heavy, so freight, payload limits and inland haulage drive the landed cost. Free trade agreement benefits are not available for Spain, but duty drawback can recover up to 99 percent of duties on re-exported or rejected tile. Because US tariffs on EU goods changed several times in 2025 and 2026, confirm the current rules with CBP before every order.

Related reading: Which Indian Products Are Most Affected by US Tariffs? Full List.

Frequently Asked Questions

What is the HTS code for ceramic tile from Spain?

Spanish ceramic floor and wall tile is classified in HTS heading 6907. The six-digit subheading depends on water absorption: 6907.21 (0.5 percent or less), 6907.22 (over 0.5 up to 10 percent) or 6907.23 (over 10 percent). Mosaic cubes go to 6907.30 and finishing ceramics to 6907.40. The eight-digit line depends on glazing and size: most glazed tiles fall under the .90 lines at 8.5 percent and unglazed tiles under the .10 lines at 10 percent, according to the USITC Harmonized Tariff Schedule.

Does Spain have a free trade agreement with the US for tiles?

No. There is no free trade agreement between the United States and Spain or the European Union, so Spanish tile pays the MFN rate of 8.5 percent for glazed tile or 10 percent for unglazed tile under heading 6907. Since July 24, 2026, products of the EU are also subject to a Section 301 tariff that raises the combined rate to 10 percent where the MFN rate is lower. Mexican tile that qualifies under USMCA enters duty free.

How much is the anti-dumping duty on Spanish porcelain tile?

None. We found no US anti-dumping or countervailing duty order on ceramic tile from Spain, so Spanish-made tile carries no AD/CVD cash deposit. The ceramic tile orders in force cover China; they were issued in June 2020 and continued in March 2026 after five-year reviews. Tile made in China and shipped through Spain or another country remains Chinese origin and is subject to those orders. Check CBP's AD/CVD case information before each entry.

What is the water absorption test for porcelain classification?

ISO 10545-3 measures water absorption by a boiling method or a vacuum method; the result is the percentage weight gain of the fired tile. In the US, ANSI A137.1 defines porcelain tile as tile with water absorption of 0.5 percent or less, tested under ASTM C373. For customs, the result decides whether the tile falls in HTS 6907.21, 6907.22 or 6907.23, but the duty rate is the same in all three subheadings.

Can I get a binding ruling on tile classification before shipping?

Yes. Importers may request a binding ruling from CBP's National Commodity Specialist Division through the eRulings portal or by mail. The request should include a full description, technical data sheets, water absorption test results, glazing, dimensions and, where useful, a sample. CBP generally issues these rulings within 30 calendar days of receipt, and requests referred to Headquarters are answered within 90 days. CBP applies the ruling to entries of the same merchandise at every port.

What documents prove Spanish origin for customs?

No special origin certificate is needed. A commercial invoice naming the Spanish manufacturer and showing Spain as the country of origin, the packing list, the bill of lading and the supplier's production records support the declared origin. A chamber of commerce certificate of origin is optional but useful for letters of credit or if CBP questions origin. Keep all of these records for five years from the date of entry.

How does the Merchandise Processing Fee apply to tile imports?

The Merchandise Processing Fee is 0.3464 percent of the value of the goods on a formal entry. For entries from October 1, 2026 (fiscal year 2027), CBP's user fee notice sets a minimum of $34.58 and a maximum of $670.86 per entry. Ocean shipments also pay the Harbor Maintenance Fee of 0.125 percent of cargo value. Both fees are paid with the entry summary.

Are there Section 301 tariffs on Spanish ceramic tiles?

Yes, since July 24, 2026. The China Section 301 tariffs have never applied to Spanish tile, but USTR's 2026 forced-labor Section 301 action covers products of the EU. Where the MFN rate is below 10 percent, it adds enough to reach 10 percent in total (HTS 9903.05.39), so glazed tile at 8.5 percent pays 1.5 points extra. Unglazed tile at 10 percent pays nothing extra (9903.05.38). Confirm the current status with CBP before shipping, as these measures can change.

What is the duty drawback process for re-exported tiles?

Unused merchandise drawback under 19 USC 1313(j) lets an importer recover up to 99 percent of the duties paid on tile that is exported or destroyed under CBP supervision without being used in the United States. The claim must be filed within five years of import, with proof of export and records linking the exported tile to the import entry. Drawback privileges such as accelerated payment are optional and are not a precondition for filing a claim.

How do I calculate landed cost per square foot for Spanish tile?

Add the cost of the goods and every charge to your warehouse, then divide by the square feet shipped. Start with the invoice value, ocean freight and insurance. Add the duty, currently 10 percent of value for Spanish tile once the Section 301 top-up is included, the Merchandise Processing Fee at 0.3464 percent within its minimum and maximum, the 0.125 percent Harbor Maintenance Fee, broker, port and drayage charges, and inland freight. To convert square meters to square feet, multiply by 10.764.