HTS tariff line · chapter 44
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
Analysis
HTS 4411.12.30 covers 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… under heading 4411 (fiberboard of wood or other ligneous materials, whether or not bonded with resins or…).
Rates on the nearby lines range from duty-free to 3.9%. The costliest confusion would be with 4411.12.90 (other: other) at 3.9%, a difference of 3.9 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 61% of the 257 tariff lines in chapter 44 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4411.12.10 (not mechanically worked or surface covered, duty-free), 4411.12.20 (laminated boards bonded in whole or in part, or…, 1.9¢/kg + 1.5%), 4411.12.60 (not surface covered (except for oil treatment), duty-free) and 4411.12.90 (other: other, 3.9%).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.12.10 | Not mechanically worked or surface covered | Free |
| 4411.12.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.12.60 | Not surface covered (except for oil treatment) | Free |
| 4411.12.90 | Other: other | 3.9% |