Analysis
Subheading 4411.93 covers of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3, within heading 4411. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
3 of its 4 lines with a percentage rate are duty-free at the general rate (75%) and 1 are dutiable, from duty-free up to 3.9%. The median line pays duty-free.
The US splits it as follows: 4411.93.10 for not mechanically worked or surface covered (duty-free), 4411.93.20 for laminated boards bonded in whole or in part, or impregnated, with… (1.9¢/kg + 1.5%), 4411.93.30 for tongued, grooved or rabbetted continuously along any of its edges and… (duty-free), 4411.93.60 for not surface covered (except for oil treatment) (duty-free) and 4411.93.90 for other: other (3.9%).
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4411.93.10 | Not mechanically worked or surface covered | Free |
| 4411.93.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.93.30 | 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 |
| 4411.93.60 | Not surface covered (except for oil treatment) | Free |
| 4411.93.90 | Other: other | 3.9% |