4409.21.05

Analysis

HTS 4409.21.05 covers 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… 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 4409.29.91 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.2 percentage points.

The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 44 (67th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.