Analysis
HTS 4411.92.20 covers not surface covered (except for oil treatment) under heading 4411 (fiberboard of wood or other ligneous materials, whether or not bonded with resins or…).
Neighbouring lines carry rates from duty-free to 6%, so the exact line matters. The widest gap is with 4411.92.40 (other: other), at 6%: a product that belongs there but is entered here, or the reverse, changes the duty by 6 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. 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 4411.92.10 (not mechanically worked or surface covered, duty-free), 4411.92.30 (tileboard which has been continuously worked along any of…, duty-free) and 4411.92.40 (other: other, 6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.92.10 | Not mechanically worked or surface covered | 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% |