HTS tariff line · chapter 44
4412.34.57
Other, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33: other
Analysis
HTS 4412.34.57 covers other, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33: other under heading 4412 (plywood, veneered panels and similar laminated wood).
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.
Neighbouring lines carry rates from 5.1% to 8%, so the exact line matters. The widest gap is with 4412.34.26 (with a face ply of Spanish cedar (Cedrela spp.)), at 5.1%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.9 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 5.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.34.26 | With a face ply of Spanish cedar (Cedrela spp.) | 5.1% |
| 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% |