Analysis
HTS 4409.10.40 covers standard wood molding: pine (Pinus spp.) under heading 4409 (wood (including strips and friezes for parquet flooring, not assembled) continuously…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in metres.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 4.9%. Compared with 4409.10.65 (sanded, grooved, or otherwise advanced in condition), which pays 4.9%, a misclassification either way moves the duty by 4.9 percentage points.
For statistics it divides in two: 4409.10.40.10 for end-jointed and 4409.10.40.90 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 61% of the 257 tariff lines in chapter 44, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Statistical suffixes
Neighbouring 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 |
| 4409.10.45 | 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 |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter