Analysis
HTS 4412.10.05 covers of bamboo: plywood under heading 4412 (plywood, veneered panels and similar laminated wood).
Rates on the nearby lines range from duty-free to 8%. The costliest confusion would be with 4412.91.10 (with a face ply of birch (Betula spp.)) at duty-free, a difference of 8 points on the customs value.
The general duty rate is 8% of the customs value, which is among the highest the rates in chapter 44 (94th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 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 8%. 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 40%, 5.0 times the general rate.
Census statistics map these goods to NAICS 321212 (Softwood Veneer and Plywood Manufacturing), an industry of 80 US establishments employing 13,161 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |