6907.40 - Finishing ceramics:

This category, HTS 6907.40, encompasses "Finishing ceramics." These are ceramic articles primarily used for decorative or protective purposes to complete the surfaces of buildings or other structures. This includes items such as decorative tiles, moldings, borders, friezes, and other specially shaped ceramic pieces designed to enhance the aesthetic appeal or provide a final surface treatment. Unlike basic paving or wall tiles, finishing ceramics often feature intricate designs, special glazes, or unique shapes for aesthetic embellishment.

To distinguish this from its siblings, HTS 6907.40 is distinct from ceramic flags and paving, hearth or wall tiles (excluding those already classified under 6907.30 and 6907.40), and mosaic cubes. While the other categories focus on functional surface coverings or modular decorative units, finishing ceramics are specifically designed as complementary decorative elements applied to completed surfaces. Mosaic cubes (6907.30) are typically small, uniform pieces intended for creating larger mosaic patterns.

Within the finishing ceramics category, further distinctions are made based on the surface treatment. Subheading 6907.40.10 covers unglazed finishing ceramics, meaning the surface has not been coated with a vitreous enamel. The remaining, broader category under 6907.40 is for glazed finishing ceramics, where the surface has been treated with a glaze for both aesthetic and protective purposes, leading to a wide variety of colors, textures, and finishes.