HTS tariff line · chapter 44
4412.31.45
Panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width and 2.2 m in length
Analysis
HTS 4412.31.45 covers panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width and 2.2 m in length under heading 4412 (plywood, veneered panels and similar laminated wood).
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.
Neighbouring 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% |
| 4412.31.48 | 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% |