HTS tariff line · chapter 44
4411.12.20
Laminated boards bonded in whole or in part, or impregnated, with synthetic resins
Analysis
HTS 4411.12.20 covers laminated boards bonded in whole or in part, or impregnated, with synthetic resins under heading 4411 (fiberboard of wood or other ligneous materials, whether or not bonded with resins or…).
The general rate is 1.9¢/kg + 1.5%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 1.9¢/kg + 1.5%. 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 other lines in the same group are 4411.12.10 (not mechanically worked or surface covered, duty-free), 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 |
|---|---|---|
| 4411.12.10 | Not mechanically worked or surface covered | Free |
| 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% |