Analysis
HTS 4412.33.26 covers with a face ply of 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 4412.33.06 (with a face ply of birch (Betula spp.)), which pays duty-free, a misclassification either way moves the duty by 5.1 percentage points.
The general duty rate is 5.1% of the customs value, which is above most the rates in chapter 44 (85th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $510 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 5.1%. 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%, 7.8 times the general rate.
For statistics it divides in two: 4412.33.26.25 for wood flooring and 4412.33.26.30 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.33.06 | With a face ply of birch (Betula spp.) | Free |
| 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% |