Analysis
HTS 4412.59.90 covers plywood: other 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 4412.59.95 (other, with both outer plies of coniferous wood: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5.1 percentage points.
The general duty rate is 5.1% of the customs value, which is above most the rates in chapter 44 (85th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $510 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 5.1%. 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%, 7.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.59.60 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 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% |
| 4412.59.95 | Other, with both outer plies of coniferous wood: other | Free |