Chapter 69 covers ceramic products, including refractory ceramic goods made of siliceous fossil meals or similar siliceous earths, other refractory ceramic goods, ceramic building bricks, tiles, blocks and similar articles, ceramic tableware, kitchenware, other household and toilet articles of ceramic, ceramic sanitary fixtures, ceramic insulators, ceramic sleeves, etc. This chapter does not include glass, cement products, articles of natural stone, etc. Ceramic products are usually fired at high temperatures and have properties such as heat resistance and corrosion resistance. Heading 6905 covers ceramic building bricks, tiles, blocks and similar articles, including roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments, etc. These products are mainly used for surface covering or decoration of buildings and have functions such as waterproofing, windproofing, and decoration. However, it does not include refractory ceramic goods (headings 6901, 6902), ceramic pipes (heading 6906), or ceramic sanitary fixtures (heading 6910). The first 2 digits 69 represent Chapter 69, ceramic products; digits 3-4, 05, represent heading 6905, namely ceramic building bricks, tiles, blocks and similar articles; digits 5-6, 90, represent subheading 690590, namely other ceramic building tiles. This subheading covers building tiles other than those in other subheadings of heading 6905 (such as 690510 ceramic roofing tiles), for example, decorative tiles not for roofing, specially shaped tiles, etc. Note that subheading 690510 specifically refers to roofing tiles, while 690590 includes other building tiles. The goods are ceramic building tiles, but they are not tiles specially used for roofing (roofing tiles are classified under 690510), so they are classified under 690590. If they were refractory ceramic tiles, they should be classified under 6902; if they were ceramic bricks (such as wall tiles or floor tiles), they would be classified under 6907; if they were ceramic pipes, they would be classified under 6906. Therefore, based on the material (ceramic), use (building tiles), and the characteristic of not being specially designed for roofing, they are classified under 690590.

Product name: The Chinese and foreign-language names of the declared goods should accurately reflect the product attributes, such as "ceramic building tiles (not for roofing)". Material: Specify the specific type of ceramic, such as earthenware, porcelain, or stoneware, as well as the main components (such as clay, feldspar, quartz). Use: Clearly state the building use, such as wall decoration, floor laying, guardrails, etc., and note that it is not specially used for roofing. Appearance: Describe the shape (such as flat, corrugated, special-shaped), dimensions (length, width, thickness), color, and surface treatment (glazed or unglazed). Brand: If there is a brand, declare the brand name; if there is no brand, fill in "none". Model: Declare the product model or specification code for easy identification. Packaging specifications: State the quantity per box, weight, etc., such as "50 pieces per box, each piece weighs 2 kg". Product name: ceramic building tiles (not for roofing); Material: earthenware, main component clay; Use: used for building wall decoration; Appearance: rectangular, dimensions 200 mm x 100 mm x 10 mm, red, unglazed; Brand: none; Model: W-2020; Packaging specifications: 50 pieces per box, each piece weighs 2 kg. Mistakenly declaring non-roofing tiles as roofing tiles, resulting in classification under 690510. The material is not declared specifically, for example, only writing "ceramic" without distinguishing earthenware from porcelain. The use description is vague, such as "building use", without clarifying that it is not specially used for roofing.

Core basis for classification: first confirm that the material is ceramic (Chapter 69), then confirm that the use is building tiles (heading 6905), and finally distinguish 690510 from 690590 according to whether they are specially used for roofing. If they are roofing tiles, classify under 690510; if they are other building tiles (such as decorative tiles, guardrail tiles, etc.), classify under 690590. At the same time, refractory ceramic tiles (6902), ceramic bricks (6907), and ceramic pipes (6906) must be excluded. 690510 Ceramic roofing tiles: Ceramic tiles specially used for roof covering, whereas 690590 covers other building tiles not specially used for roofing. 6902 Refractory ceramic goods: Refractory ceramic tiles have refractory properties and are used in high-temperature environments, whereas 690590 is for ordinary building tiles. 6907 Ceramic bricks: Ceramic bricks are mainly used for wall and floor laying, whereas 690590 is for tiles, with different shapes and uses. 6906 Ceramic pipes: Ceramic pipes are used to convey fluids, whereas 690590 is for building tiles, with different uses and shapes. Is the material ceramic? Is it used for building? Is it specially used for roofing? Does it have refractory properties? Does it belong to bricks or pipes?

How to distinguish ceramic roofing tiles from ordinary building tiles? Ceramic roofing tiles are specially used for roof covering and have waterproofing and windproofing functions. They are usually corrugated or flat and are classified under 690510; ordinary building tiles are used for non-roof parts such as wall decoration and guardrails and are classified under 690590. Proof of use must be provided at declaration. What are the declaration elements for ceramic building tiles? The main declaration elements include product name, material, use, appearance, brand, model, packaging specifications, etc. The material must be specified as earthenware, porcelain, etc.; the use must clearly state that it is not specially used for roofing; the appearance must describe shape, dimensions, color, etc. If ceramic tiles can be used both for roofing and for walls, how should they be classified? Classify according to the main use. If they are mainly designed for roofing, classify under 690510; if they are mainly designed for walls or other non-roof parts, classify under 690590. If it cannot be determined, refer to the product manual or industry standards. Under which code should refractory ceramic tiles be classified? Refractory ceramic tiles should be classified under heading 6902, not 690590. Refractory ceramic goods must have a refractoriness of not less than 1500 degrees C, and a refractory test report must be provided at declaration. How can the tax rate for ceramic building tiles be checked? The tax rate must be checked according to the customs tariff of the destination country. For exports from China, consult the Import and Export Tariff of the People's Republic of China; for importing countries, consult their customs websites. Tax rates may vary due to trade agreements, country of origin, etc. It is recommended to consult a professional customs broker. What are the consequences of mistakenly declaring 690590 as 690510? It may lead to classification errors, affecting tariff collection and trade statistics. If discovered by customs, it may result in supplementary tax payment, fines, or even affect the enterprise's credit rating. It is recommended to declare truthfully and, if necessary, apply for advance classification. How should the packaging specifications of ceramic building tiles be declared? Packaging specifications should detail the quantity per box, weight per piece, total volume, etc., such as "50 pieces per box, each piece weighs 2 kg, carton packaging". This helps customs inspection and statistics and avoids customs clearance delays caused by inconsistent packaging.