Analysis
HTS 4411.92.40 covers other: other 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 duty-free. The costliest confusion would be with 4411.92.30 (tileboard which has been continuously worked along any of its edges…) at duty-free, a difference of 6 points on the customs value.
The general duty rate is 6% of the customs value, which is above most the rates in chapter 44 (89th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 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 6%. 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%, 7.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.92.10 | Not mechanically worked or surface covered | Free |
| 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 |