HTS tariff line · chapter 44
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
Analysis
HTS 4412.39.40 covers 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 under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 12 ten-digit suffixes, reported in m3.
Within this group the rate runs from duty-free to 5.1%. Compared with 4412.39.10 (with a face ply of Parana pine (Araucaria angustifolia)), which pays duty-free, a misclassification either way moves the duty by 8 percentage points.
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.
The column 2 rate, for countries without normal trade relations, is 40%, 5.0 times the general rate.
The ten-digit suffixes separate rough, or touch sanded for sizing…, fully sanded on at least one face, but…, rough, or touch sanded for sizing…, fully sanded on at least one face, but…, rough, or touch sanded for sizing… and fully sanded on at least one face, but… and 2 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 4412.39.40.11 | Rough, or touch sanded for sizing purposes, but not further processed | m3 | 321212 |
| 4412.39.40.12 | Fully sanded on at least one face, but not further processed | m3 | 321212 |
| 4412.39.40.19 | Other | m3 | 321212 |
| 4412.39.40.31 | Rough, or touch sanded for sizing purposes, but not further processed | m3 | 321212 |
| 4412.39.40.32 | Fully sanded on at least one face, but not further processed | m3 | 321212 |
| 4412.39.40.39 | Other | m3 | 321212 |
| 4412.39.40.51 | Rough, or touch sanded for sizing purposes, but not further processed | m3 | 321212 |
| 4412.39.40.52 | Fully sanded on at least one face, but not further processed | m3 | 321212 |
| 4412.39.40.59 | Other | m3 | 321212 |
| 4412.39.40.61 | Rough, or touch sanded for sizing purposes, but not further processed | m3 | 321212 |
| 4412.39.40.62 | Fully sanded on at least one face, but not further processed | m3 | 321212 |
| 4412.39.40.69 | Other | m3 | 321212 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.39.10 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 4412.39.30 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.39.50 | Other, with both outer plies of coniferous wood: other | 5.1% |