Analysis
HTS 4412.39.10 covers with a face ply of Parana pine (Araucaria angustifolia) under heading 4412 (plywood, veneered panels and similar laminated wood).
Neighbouring lines carry rates from 3.4% to 8%, so the exact line matters. The widest gap is with 4412.39.40 (not surface covered, or surface covered with a clear or transparent…), at 8%: a product that belongs there but is entered here, or the reverse, changes the duty by 8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. 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 4412.39.30 (with a face ply of European red pine (Pinus silvestris), 3.4%), 4412.39.40 (not surface covered, or surface covered with a clear or…, 8%) and 4412.39.50 (other, with both outer plies of coniferous wood: other, 5.1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.39.30 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.39.40 | 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% |
| 4412.39.50 | Other, with both outer plies of coniferous wood: other | 5.1% |