Analysis
HTS 4411.13.90 covers other: other under heading 4411 (fiberboard of wood or other ligneous materials, whether or not bonded with resins or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in m3.
Neighbouring lines carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 4411.13.60 (not surface covered (except for oil treatment)), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.9 percentage points.
The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 44 (77th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 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 3.9%. 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 column 2 rate, for countries without normal trade relations, is 45%, 11.5 times the general rate.
For statistics it divides in two: 4411.13.90.10 for standard wood molding and 4411.13.90.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.13.10 | Not mechanically worked or surface covered | Free |
| 4411.13.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.13.30 | 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 |
| 4411.13.60 | Not surface covered (except for oil treatment) | Free |