Analysis
HTS 4412.33.06 covers with a face ply of birch (Betula spp.) under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in m3.
Within this group the rate runs from 5.1% to 8%. Compared with 4412.33.57 (other, with at least one outer ply of nonconiferous wood of the…), which pays 8%, a misclassification either way moves the duty by 8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 50% instead of nothing, so origin decides between free entry and a 50% duty.
The normal trade relations rate here is zero, shared by about 61% of the 257 tariff lines in chapter 44, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 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…, 8%) and 4412.33.57 (other, with at least one outer ply of nonconiferous wood of…, 8%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |