Analysis
Heading 4412 of the Harmonized Tariff Schedule covers plywood, veneered panels and similar laminated wood. It divides into 14 six-digit subheadings and 53 eight-digit tariff lines, with 123 ten-digit statistical suffixes below them.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 4412.10.05 (of bamboo: plywood) and 4412.31.26 (with a face ply of Spanish cedar (Cedrela spp.)…).
22 of its 53 lines with a percentage rate are duty-free at the general rate (42%) and 31 are dutiable, from duty-free up to 8%. The median line pays 5.1%.
Its median rate of 5.1% sits at the 85th percentile of the headings in chapter 44.
The largest subheadings are 4412.31 (with at least one outer ply of tropical wood, 8 lines), 4412.99 (other, with both outer plies of coniferous wood, 6 lines), 4412.59 (other, with both outer plies of coniferous wood, 5 lines) and 4412.91 (with at least one outer ply of tropical wood, 5 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4412.10.05 | Of bamboo: plywood | 8% |
| 4412.10.90 | Of bamboo: other | Free |
| 4412.31.06 | With a face ply of birch (Betula spp.) | Free |
| 4412.31.26 | With a face ply of Spanish cedar (Cedrela spp.) or walnut (Juglans spp) | 8% |
| 4412.31.42 | With a face ply of mahogany (Swietenia spp. or Khaya spp.) | 8% |
| 4412.31.45 | Panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width and 2.2 m in length | 8% |
| 4412.31.48 | With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: other | 8% |
| 4412.31.52 | Other: other | 8% |
| 4412.31.61 | With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose | 8% |
| 4412.31.92 | Other: other | 8% |
| 4412.33.06 | With a face ply of birch (Betula spp.) | Free |
| 4412.33.26 | With a face ply of walnut (Juglans spp.) | 5.1% |
| 4412.33.32 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.33.57 | Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): other | 8% |
| 4412.34.26 | With a face ply of Spanish cedar (Cedrela spp.) | 5.1% |
| 4412.34.32 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.34.57 | Other, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33: other | 8% |
| 4412.39.10 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 4412.39.30 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.39.40 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.39.50 | Other, with both outer plies of coniferous wood: other | 5.1% |
| 4412.41.00 | With at least one outer ply of tropical wood | Free |
| 4412.42.00 | Laminated veneered lumber (LVL): other, with at least one outer ply of nonconiferous wood | Free |
| 4412.49.00 | Laminated veneered lumber (LVL): other, with both outer plies of coniferous wood | Free |
| 4412.51.10 | With a face ply of birch (Betula spp.) | Free |
| 4412.51.31 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.51.41 | Plywood: other | 8% |
| 4412.51.51 | With at least one outer ply of tropical wood: other | Free |
| 4412.52.10 | With a face ply of birch (Betula spp.) | Free |
| 4412.52.31 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.52.41 | Plywood: other | 8% |
| 4412.52.51 | Other, with at least one outer ply of nonconiferous wood: other | Free |
| 4412.59.60 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 4412.59.70 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.59.80 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.59.90 | Plywood: other | 5.1% |
| 4412.59.95 | Other, with both outer plies of coniferous wood: other | Free |
| 4412.91.06 | Containing at least one layer of particle board | Free |
| 4412.91.10 | With a face ply of birch (Betula spp.) | Free |
| 4412.91.31 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.91.41 | Plywood: other | 8% |
| 4412.91.51 | Other: other | Free |
| 4412.92.07 | Containing at least one layer of particle board | Free |
| 4412.92.11 | With a face ply of birch (Betula spp.) | Free |
| 4412.92.31 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.92.42 | Plywood: other | 8% |
| 4412.92.52 | Other: other | Free |
| 4412.99.58 | Containing at least one layer of particle board | Free |
| 4412.99.61 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 4412.99.71 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.99.81 | Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: other | 8% |
| 4412.99.91 | Plywood: other | 5.1% |
| 4412.99.97 | Other: other | Free |