Analysis
HTS 4412.59.60 covers with a face ply of Parana pine (Araucaria angustifolia) under heading 4412 (plywood, veneered panels and similar laminated wood).
Within this group the rate runs from duty-free to 8%. Compared with 4412.59.80 (not surface covered, or surface covered with a clear or transparent…), 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 40% instead of nothing, so origin decides between free entry and a 40% duty.
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.
The other lines in the same group are 4412.59.70 (with a face ply of European red pine (Pinus silvestris), 3.4%), 4412.59.80 (not surface covered, or surface covered with a clear or…, 8%), 4412.59.90 (plywood: other, 5.1%) and 4412.59.95 (other, with both outer plies of coniferous wood: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.59.70 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.59.80 | 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% |
| 4412.59.90 | Plywood: other | 5.1% |
| 4412.59.95 | Other, with both outer plies of coniferous wood: other | Free |