Analysis
HTS 4412.34.26 covers with a face ply of Spanish cedar (Cedrela spp.) under heading 4412 (plywood, veneered panels and similar laminated wood).
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.
Rates on the nearby lines range from 8% to 8%. The costliest confusion would be with 4412.34.57 (other, with at least one outer ply of nonconiferous wood not…) at 8%, a difference of 2.9 points on the customs value.
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.34.32 | 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% |
| 4412.34.57 | Other, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33: other | 8% |