6907.23.40.00 - Other

This category encompasses ceramic flags, paving, hearth, and wall tiles that are glazed and have a water absorption coefficient exceeding 10 percent by weight. These tiles are further characterized by having their largest surface area capable of being enclosed in a square with sides less than 7 centimeters. This classification applies to a broad range of these smaller-format, glazed ceramic tiling products not specifically categorized by their surface area size.

It's important to distinguish this category from its sibling, 6907.23.30.00, which specifically covers glazed ceramic tiles where the largest surface area is less than 38.7 cm². While both fall under smaller-format tiles, 6907.23.40.00 serves as a residual category for glazed tiles meeting the other criteria (water absorption > 10%, largest surface area fits in a < 7cm square) but do not fit the specific area limitation of the sibling.

As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories. Therefore, classification under 6907.23.40.00 hinges on meeting all preceding criteria: the product must be a ceramic flag, paving, hearth, or wall tile; it must be glazed; its water absorption coefficient by weight must exceed 10 percent; and the largest surface area must be capable of being enclosed in a square with sides less than 7 centimeters, while not being specifically covered by 6907.23.30.00 based on its precise surface area.