HTS tariff line · chapter 44
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
Analysis
HTS 4412.31.48 covers 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… under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 7 ten-digit suffixes, reported in m3.
Rates on the nearby lines range from duty-free to 8%. The costliest confusion would be with 4412.31.06 (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.
The ten-digit suffixes separate panels not exceeding 3.6 mm in…, dark Red Meranti, Light Red Meranti or…, limba, virola and wood flooring. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 4412.31.48.50 | Panels not exceeding 3.6 mm in thickness and not exceeding 1.2 m in width and 2.2 m in length | m3 | 321211 |
| 4412.31.48.60 | Dark Red Meranti, Light Red Meranti or White Lauan (Luan) (Shorea spp.) | m3 | |
| 4412.31.48.63 | Limba (Terminalia spp.), also known as Terminalia and Nargusta | m3 | |
| 4412.31.48.66 | Virola (Virola spp.) | m3 | |
| 4412.31.48.69 | Other | m3 | |
| 4412.31.48.75 | Wood flooring | m3 | 321211 |
| 4412.31.48.80 | Other | m3 | 321211 |
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% |
| 4412.31.45 | Panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width and 2.2 m in length | 8% |
| 4412.31.52 | 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% |