Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Ceramic products

Notes.

1. This Chapter applies only to ceramic products which have been fired after shaping:

(a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;

(b) Products heated to temperatures below 800°C for purposes such as curing resins, accelerating hydration reactions, or removing water or other volatile components, are not regarded as fired. Such products are excluded from Chapter 69; and

(c) Ceramic products are obtained by firing previously shaped, non-metallic, inorganic materials which have generally been prepared and shaped at room temperature. The raw materials include, among others, clay, siliceous materials including fused silica, materials with a high melting point such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as phosphates or refractory clay.

2. This Chapter does not cover:

(a) Products of heading 28.44;

(b) Products of heading 68.04;

(c) Products of Chapter 71 (for example, imitation jewellery);

(d) Cermets of heading 81.13;

(e) Products of Chapter 82;

(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(g) Artificial teeth (heading 90.21);

(h) Articles of Chapter 91 (for example, clocks and clock cases);

(ij) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

(k) Articles of Chapter 95 (for example, toys, games and sports requisites);

(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or

(m) Articles of Chapter 97 (for example, works of art).

SUB-CHAPTER I

GOODS OF SILICEOUS FOSSIL MEALS

OR OF SIMILAR SILICEOUS EARTHS,

AND REFRACTORY PRODUCTS

Chapter 69 — Ceramic products

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Commodity codeDescription of goodsDuty rate (%)
6901.00.00Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths20
69.02Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
6902.10.00- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O310
6902.20.00- Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products10
6902.90.00- Other10
69.03Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and slide gates), other than those of siliceous fossil meals or of similar siliceous earths
6903.10.00- Containing by weight more than 50% of free carbon5
6903.20.00- Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2)5
6903.90.00- Other5
SUB-CHAPTER II
OTHER CERAMIC PRODUCTS
69.04Ceramic building bricks, flooring blocks, support or filler tiles and the like
6904.10.00- Building bricks35
6904.90.00- Other35
69.05Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
6905.10.00- Roofing tiles45
6905.90.00- Other45
6906.00.00Ceramic pipes, conduits, guttering and pipe fittings35
69.07Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
- Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40:
6907.21- - Of a water absorption coefficient by weight not exceeding 0.5%:
6907.21.10- - - Lining tiles of a kind used for grinding mills, unglazed20
- - - Other, having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm:
6907.21.21- - - - Paving, hearth or wall tiles, unglazed45
6907.21.22- - - - Other, unglazed45
6907.21.23- - - - Paving, hearth or wall tiles, glazed45
6907.21.24- - - - Other, glazed45
- - - Other:
6907.21.91- - - - Paving, hearth or wall tiles, unglazed35
6907.21.92- - - - Other, unglazed35
6907.21.93- - - - Paving, hearth or wall tiles, glazed35
6907.21.94- - - - Other, glazed35
6907.22- - Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10%:
- - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm:
6907.22.11- - - - Paving, hearth or wall tiles, unglazed45
6907.22.12- - - - Other, unglazed45
6907.22.13- - - - Paving, hearth or wall tiles, glazed45
6907.22.14- - - - Other, glazed45
- - - Other:
6907.22.91- - - - Paving, hearth or wall tiles, unglazed35
6907.22.92- - - - Other, unglazed35
6907.22.93- - - - Paving, hearth or wall tiles, glazed35
6907.22.94- - - - Other, glazed35
6907.23- - Of a water absorption coefficient by weight exceeding 10%:
- - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm:
6907.23.11- - - - Paving, hearth or wall tiles, unglazed45
6907.23.12- - - - Other, unglazed45
6907.23.13- - - - Paving, hearth or wall tiles, glazed45
6907.23.14- - - - Other, glazed45
- - - Other:
6907.23.91- - - - Paving, hearth or wall tiles, unglazed35
6907.23.92- - - - Other, unglazed35
6907.23.93- - - - Paving, hearth or wall tiles, glazed35
6907.23.94- - - - Other, glazed35
6907.30- Mosaic cubes and the like, other than those of subheading 6907.40:
- - Unglazed:
6907.30.11- - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm45
6907.30.19- - - Other35
- - Other:
6907.30.91- - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm45
6907.30.99- - - Other35
6907.40- Finishing ceramics:
6907.40.10- - Of a kind used for lining grinding mills, unglazed20
- - Other articles, having the largest face visible after mounting is not exceeding 49 cm2:
6907.40.21- - - Unglazed45
6907.40.22- - - Glazed45
- - Other:
6907.40.91- - - Unglazed35
6907.40.92- - - Glazed35
69.09Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
- Ceramic wares for laboratory, chemical or other technical uses:
6909.11.00- - Of porcelain or china5
6909.12.00- - Articles having a hardness equivalent to 9 or more on the Mohs scale5
6909.19.00- - Other5
6909.90.00- Other20
69.10Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
6910.10.00- Of porcelain or china35
6910.90.00- Other35
69.11Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6911.10.00- Tableware and kitchenware35
6911.90.00- Other35
6912.00.00Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china35
69.13Statuettes and other ornamental ceramic articles
6913.10- Of porcelain or china:
6913.10.10- - Ornamental cigarette boxes and ashtrays30
6913.10.90- - Other30
6913.90- Other:
6913.90.10- - Ornamental cigarette boxes and ashtrays30
6913.90.90- - Other30
69.14Other ceramic articles
6914.10.00- Of porcelain or china30
6914.90.00- Other30

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