CN subheading 691090 covers ceramic sanitary fittings designed for permanent installation in bathrooms, toilets and kitchens that are not made of porcelain. This includes washbasins, sinks, baths, bidets, toilet pans and urinals of vitrified stoneware or earthenware. The key criterion distinguishing subheading 691090 from subheading 691010 is the material: porcelain sanitary ware is classified in 691010, while all sanitary articles made of other ceramic materials — including stoneware with water absorption above 0.5% — fall under 691090. In commercial practice, stoneware sanitary ware is less common than porcelain, but terracotta ceramics, hand-crafted earthenware and certain artisan items may be classified here. The Notes to Chapter 69 of the Combined Nomenclature define the criteria for distinguishing porcelain from other ceramics based on the degree of vitrification, water absorption and raw material composition. Importers should hold manufacturer documentation confirming the material composition and ceramic type of the article. Classification is performed in accordance with the General Rules for the Interpretation of the CN (GRI), primarily rules 1 and 6. In case of doubt regarding the material of the article, a Binding Tariff Information (BTI) ruling from the competent customs authority is recommended.

Imports of ceramic sanitary ware under subheading 691090 into the European Union must comply with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit an electronic customs declaration via the national import system. Required documents include a commercial invoice with the product description and ceramic material type, a transport document (CMR, B/L or AWB) and the manufacturer's technical specification. Sanitary fittings intended for permanent installation in buildings are construction products within the meaning of the Construction Products Regulation (CPR), Regulation (EU) No 305/2011. Toilet pans and washbasins covered by harmonised standards (EN 997, EN 14688) require CE marking and a Declaration of Performance (DoP) before being placed on the EU market. Sanitary articles in contact with drinking water are subject to Regulation (EU) 2020/1783, which requires demonstrating that the materials are safe for contact with drinking water. REACH Regulation (EC) No 1907/2006 applies to SVHC substances in materials — particularly in pigments and glazes containing lead or cadmium. The General Product Safety Regulation (GPSR), Regulation (EU) 2023/988, applicable from 13 December 2024, requires importers to carry out a product risk assessment, maintain technical documentation and designate a responsible person in the EU. Current MFN duty rates and trade measures must be verified in the EU TARIC database before each import transaction.

MFN duty rates for ceramic sanitary ware under subheading 691090 must be verified in the current EU TARIC database, as they are subject to change. Ceramic sanitary ware is imported into the EU primarily from China, Turkey, Vietnam and Morocco. Preferential duty rates may be available under EU free trade agreements, including the EU-Turkey Customs Union, EVFTA with Vietnam, DCFTA with Ukraine and other FTAs, as well as under the Generalised Scheme of Preferences (GSP), subject to compliance with rules of origin and presentation of a valid EUR.1 certificate or REX declaration. Importers should verify in the TARIC system whether anti-dumping or countervailing measures apply for subheading 691090 and the specific country of origin. Note: EU anti-dumping duties on ceramic tableware and kitchenware from China primarily target heading 6912, not heading 6910 — however, correctly establishing the CN classification and country of origin remains an absolute prerequisite for determining all applicable customs duties. Imports from Russia and Belarus may be subject to EU sanctions. VAT is applied on import according to the applicable national rate. All duty rates and trade measures must be verified in the TARIC system before each transaction.