Analysis
HTS 4412.39.30 covers with a face ply of European red pine (Pinus silvestris) under heading 4412 (plywood, veneered panels and similar laminated wood).
Neighbouring lines carry rates from duty-free 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 4.6 percentage points.
The general duty rate is 3.4% of the customs value, which is above most the rates in chapter 44 (75th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 11.8 times the general rate.
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 3.4%. 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
| Line | Description | General rate |
|---|---|---|
| 4412.39.10 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 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% |