4412.91.31

Analysis

HTS 4412.91.31 covers 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 under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 7 ten-digit suffixes, reported in m3.

Neighbouring lines carry rates from duty-free to 8%, so the exact line matters. The widest gap is with 4412.91.51 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 8 percentage points.

The general duty rate is 8% of the customs value, which is among the highest the rates in chapter 44 (94th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 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 8%. 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%, 5.0 times the general rate.

The ten-digit suffixes separate with a face ply of Spanish cedar, with a face ply of walnut, with a face ply of sen, with a face ply of mahogany, panels not exceeding in any dimension… and other, not surface covered. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.