HS Code 6907.23 : Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10 percent is 6907.23. Under the 2026 Nigeria (Customs Service), the representative MFN general duty rate is 20% [Nigeria Customs Service].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 69
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
Heading 6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
Subheading .23
.23
Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Nigeria (Nigeria Customs Service)
6907.23
MODULE 5: NIGERIA IMPORT DUTY & VAT BREAKDOWN
Notice: Nigerian customs clearance, ECOWAS CET classification, MFN rates, and 7.5% VAT are governed by Nigeria Customs Service (NCS). Always verify declarable lines with NCS prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: NIGERIA Trade Remedies & Safeguards
Nigeria Customs Service (NCS) Anti-Dumping / Trade Defence
Standard Nigeria Customs Service Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent. |
| FTA | Nigeria Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent
MODULE 11: Nigeria Customs Advance Ruling System
Legally binding advance tariff rulings issued by Nigeria Customs Service for HS 6907.23.
Query official NCS portal:
Search NCS Portal for 6907.23 →Nigeria Tariff Schedule (6907.23)
National line-level (8/10-digit) detail for Nigeria (Customs Service): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Nigeria Customs Service).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 6907.21 | Subheading under Heading 6907 | HS 6907.21 Nigeria Duty & Entry Rules → |
| 6907.22 | Subheading under Heading 6907 | HS 6907.22 Nigeria Duty & Entry Rules → |
| 6907.30 | Subheading under Heading 6907 | HS 6907.30 Nigeria Duty & Entry Rules → |
| 6907.40 | Subheading under Heading 6907 | HS 6907.40 Nigeria Duty & Entry Rules → |
Official Primary Sources & Authority References
Nigeria Customs Service Portal ↗
Official Nigeria Customs Service tariff schedule, 7.5% VAT, and ECOWAS CET rules.
Nigeria Customs Advance Ruling System ↗
Nigeria Customs Service official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent?
Under WCO Harmonized System 2022 and United States (USITC HTS), Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent is classified under HS 6907.23 (Heading 6907, Chapter 69). The representative NG MFN general duty rate is 20%.
How is HS 6907.23 distinguished within Heading 6907 (Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics)?
Heading 6907 covers Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. Subheading 6907.23 specifically isolates Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6907.
What are the primary candidate subheadings related to HS 6907.23?
Related subheadings under Heading 6907 include 6907.21, 6907.22, 6907.30, 6907.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 6907.23 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent?
Commercial shipments of Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 6907.23?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 6907.23 in Nigeria?
Commercial imports of Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40, Of a water absorption coefficient by weight exceeding 10 percent under HS 6907.23 into Nigeria are subject to 7.5% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Nigeria?
The customs de minimis threshold for import shipments into Nigeria is Low-value threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Nigeria?
Customs declarations, import duty assessments, and Nigeria Customs Advance Ruling System for HS 6907.23 are administered by Nigeria Customs Service (NCS).
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