Analysis
HTS 4409.10.50 covers wood moldings: other under heading 4409 (wood (including strips and friezes for parquet flooring, not assembled) continuously…).
Neighbouring lines carry rates from duty-free to 4.9%, so the exact line matters. The widest gap is with 4409.10.65 (sanded, grooved, or otherwise advanced in condition), at 4.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.9 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
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.
Census statistics map these goods to NAICS 321918 (Other Millwork (including Flooring)), an industry of 1,445 US establishments employing 32,379 people. That is the industry code a US manufacturer of the same product would normally use.
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 |
| 4409.10.40 | Standard wood molding: pine (Pinus spp.) | Free |
| 4409.10.45 | Standard wood molding: 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 |