Analysis
HTS 4412.51.10 covers with a face ply of birch (Betula spp.) under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in m3.
Within this group the rate runs from duty-free to 8%. Compared with 4412.51.41 (plywood: other), which pays 8%, a misclassification either way moves the duty by 8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 50% instead of nothing, so origin decides between free entry and a 50% duty.
For statistics it divides in two: 4412.51.10.30 for not surface covered and 4412.51.10.50 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 61% of the 257 tariff lines in chapter 44, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |