Analysis
HTS 4406.12.00 covers not impregnated: nonconiferous under heading 4406 (railway or tramway sleepers (cross-ties) of wood).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4406.11.00 (not impregnated: coniferous, duty-free), 4406.91.00 (other: coniferous, duty-free) and 4406.92.00 (other: nonconiferous, duty-free).
Census statistics map these goods to NAICS 321113 (Sawmills), an industry of 2,691 US establishments employing 79,871 people. That is the industry code a US manufacturer of the same product would normally use.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4406.11.00 | Not impregnated: coniferous | Free |
| 4406.91.00 | Other: coniferous | Free |
| 4406.92.00 | Other: nonconiferous | Free |