HTS tariff line · chapter 44
4412.31.26
With a face ply of Spanish cedar (Cedrela spp.) or walnut (Juglans spp)
Analysis
HTS 4412.31.26 covers with a face ply of Spanish cedar (Cedrela spp.) or walnut (Juglans spp) under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in m3.
Within this group the rate runs from duty-free to 8%. Compared with 4412.31.06 (with a face ply of birch (Betula spp.)), which pays duty-free, a misclassification either way moves the duty by 8 percentage points.
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.
For statistics it divides in two: 4412.31.26.10 for with a face ply of Spanish cedar (Cedrela spp.) and 4412.31.26.20 for with a face ply of walnut (Juglans spp.). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.31.06 | With a face ply of birch (Betula spp.) | Free |
| 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% |