Analysis
HTS 4411.94.00 covers of a density not exceeding 0.5 g/cm3 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 8 ten-digit suffixes, reported in m3.
Rates on the nearby lines range from duty-free to 6%. The costliest confusion would be with 4411.92.40 (other: other) at 6%, a difference of 6 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 61% of the 257 tariff lines in chapter 44 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The ten-digit suffixes separate impregnated with bitumen, impregnated with bitumen, impregnated with bitumen and impregnated with bitumen. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 4411.94.00.10 | Impregnated with bitumen | m3 | 321219 |
| 4411.94.00.20 | Other | m3 | 321219 |
| 4411.94.00.30 | Impregnated with bitumen | m3 | 321219 |
| 4411.94.00.40 | Other | m3 | 321219 |
| 4411.94.00.50 | Impregnated with bitumen | m3 | 321219 |
| 4411.94.00.60 | Other | m3 | 321219 |
| 4411.94.00.70 | Impregnated with bitumen | m3 | 321219 |
| 4411.94.00.80 | Other | m3 | 321219 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4411.12.10 | Not mechanically worked or surface covered | Free |
| 4411.12.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.12.30 | 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 |
| 4411.12.60 | Not surface covered (except for oil treatment) | Free |
| 4411.12.90 | Other: other | 3.9% |
| 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 |
| 4411.13.90 | Other: other | 3.9% |
| 4411.14.10 | Not mechanically worked or surface covered | Free |
| 4411.14.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.14.30 | 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 |
| 4411.14.60 | Not surface covered (except for oil treatment) | Free |
| 4411.14.90 | Other: other | 3.9% |
| 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 |
| 4411.92.40 | Other: other | 6% |
| 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% |