Analysis
HTS 4412.91.06 covers containing at least one layer of particle board 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 4412.91.41 (plywood: other), at 8%: a product that belongs there but is entered here, or the reverse, changes 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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. 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 4412.91.10 (with a face ply of birch (Betula spp.), duty-free), 4412.91.31 (not surface covered, or surface covered with a clear or…, 8%), 4412.91.41 (plywood: other, 8%) and 4412.91.51 (other: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.91.10 | With a face ply of birch (Betula spp.) | Free |
| 4412.91.31 | 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% |
| 4412.91.41 | Plywood: other | 8% |
| 4412.91.51 | Other: other | Free |