Analysis
Subheading 4412.51 covers with at least one outer ply of tropical wood, within heading 4412. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 4412.51.31 (not surface covered, or surface covered with a…) and 4412.51.41 (plywood: other).
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 8%. The median line pays 4%.
The US splits it as follows: 4412.51.10 for with a face ply of birch (Betula spp.) (duty-free), 4412.51.31 for not surface covered, or surface covered with a clear or transparent… (8%), 4412.51.41 for plywood: other (8%) and 4412.51.51 for with at least one outer ply of tropical wood: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4412.51.10 | With a face ply of birch (Betula spp.) | Free |
| 4412.51.31 | 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% |
| 4412.51.41 | Plywood: other | 8% |
| 4412.51.51 | With at least one outer ply of tropical wood: other | Free |