Analysis
Subheading 4409.21 covers of bamboo, 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.2%. The median line pays 1.6%.
The US splits it as follows: 4409.21.05 for wood continuously shaped along any of its ends, whether or not also… (3.2%) and 4409.21.90 for of bamboo: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4409.21 once they fall within heading 4409 (wood (including strips and friezes for parquet flooring, not assembled) continuously…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4409.21.05 | 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% |
| 4409.21.90 | Of bamboo: other | Free |