Analysis
Subheading 4401.39 covers other, within heading 4401. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4401.39.20 for artificial fire logs composed of wax and sawdust, with or without… (duty-free) and 4401.39.42 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4401.39 once they fall within heading 4401 (fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4401.39.20 | Artificial fire logs composed of wax and sawdust, with or without added materials | Free |
| 4401.39.42 | Other: other | Free |