Analysis
Subheading 4409.10 covers coniferous, within heading 4409. 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 9 US tariff lines below it are national.
7 of its 9 lines with a percentage rate are duty-free at the general rate (78%) and 2 are dutiable, from duty-free up to 4.9%. The median line pays duty-free.
Its 9 lines start with 4409.10.05 (wood continuously shaped along any of its ends…), 4409.10.10 (other: wood siding), 4409.10.20 (other: wood flooring) and 4409.10.40 (standard wood molding: pine (Pinus spp.)); the full list is in the table below.
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999), Other Millwork (including Flooring) (321918) and Sawmills (321113). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4409.10.05 | Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed | 3.2% |
| 4409.10.10 | Other: wood siding | Free |
| 4409.10.20 | Other: wood flooring | Free |
| 4409.10.40 | Standard wood molding: pine (Pinus spp.) | Free |
| 4409.10.45 | Standard wood molding: other | Free |
| 4409.10.50 | Wood moldings: other | Free |
| 4409.10.60 | Wood dowel rods: plain | Free |
| 4409.10.65 | Sanded, grooved, or otherwise advanced in condition | 4.9% |
| 4409.10.90 | Other: other | Free |