Analysis
HTS 4411.92.10 covers not mechanically worked or surface covered under heading 4411 (fiberboard of wood or other ligneous materials, whether or not bonded with resins or…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 6%. Compared with 4411.92.40 (other: other), which pays 6%, a misclassification either way moves the duty by 6 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.92.20 | Not surface covered (except for oil treatment) | Free |
| 4411.92.30 | Tileboard which has been continuously worked along any of its edges and is dedicated for use in the construction of walls, ceilings or other parts of buildings | Free |
| 4411.92.40 | Other: other | 6% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter