Analysis
HTS 4411.12.10 covers not mechanically worked or surface covered under heading 4411 (fiberboard of wood or other ligneous materials, whether or not bonded with resins or…).
Within this group the rate runs from duty-free to 3.9%. Compared with 4411.12.90 (other: other), which pays 3.9%, a misclassification either way moves the duty by 3.9 percentage points.
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.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
The other lines in the same group are 4411.12.20 (laminated boards bonded in whole or in part, or…, 1.9¢/kg + 1.5%), 4411.12.30 (tongued, grooved or rabbetted continuously along any of its…, duty-free), 4411.12.60 (not surface covered (except for oil treatment), duty-free) and 4411.12.90 (other: other, 3.9%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.12.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.12.30 | Tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: other | Free |
| 4411.12.60 | Not surface covered (except for oil treatment) | Free |
| 4411.12.90 | Other: other | 3.9% |