Analysis
Subheading 4412.31 covers with at least one outer ply of tropical wood, 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 8 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 4412.31.26 (with a face ply of Spanish cedar (Cedrela spp.)…) and 4412.31.42 (with a face ply of mahogany (Swietenia spp. or…).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 8%. The median line pays 8%.
The US splits it as follows: 4412.31.06 for with a face ply of birch (Betula spp.) (duty-free), 4412.31.26 for with a face ply of Spanish cedar (Cedrela spp.) or walnut (Juglans… (8%), 4412.31.42 for with a face ply of mahogany (Swietenia spp. or Khaya spp.) (8%), 4412.31.45 for panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width… (8%), 4412.31.48 for with at least one outer ply of the following tropical woods: Dark Red… (8%), 4412.31.52 for other: other (8%), 4412.31.61 for with at least one outer ply of the following tropical woods: Dark Red… (8%) and 4412.31.92 for other: other (8%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |