Analysis
Subheading 4412.10 covers of bamboo, within heading 4412. 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 2 US tariff lines below it are national.
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).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 8%. The median line pays 4%.
The US splits it as follows: 4412.10.05 for of bamboo: plywood (8%) and 4412.10.90 for of bamboo: other (duty-free).
By Census's concordance, most of its statistical lines are made by Softwood Veneer and Plywood Manufacturing (321212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4412.10.05 | Of bamboo: plywood | 8% |
| 4412.10.90 | Of bamboo: other | Free |