4409.22.05

Analysis

HTS 4409.22.05 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…). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in square metres and m3.

Rates on the nearby lines range from duty-free to 4.9%. The costliest confusion would be with 4409.22.90 (other: other) at duty-free, a difference of 3.2 points on the customs value.

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.

The ten-digit suffixes separate jatoba, ipé, santos mahogany and cumaru. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.