4407

Analysis

Heading 4407 of the Harmonized Tariff Schedule covers wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. It divides into 21 six-digit subheadings and 21 eight-digit tariff lines, with 74 ten-digit statistical suffixes below them.

Every one of its 21 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 4407.11 (unnamed, 1 line), 4407.12 (unnamed, 1 line), 4407.13 (unnamed, 1 line) and 4407.14 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 44.

By Census's concordance, most of its statistical lines are made by Sawmills (321113) and Wood Preservation (321114). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.