Analysis
HTS 4412.92.07 covers containing at least one layer of particle board under heading 4412 (plywood, veneered panels and similar laminated wood).
Rates on the nearby lines range from duty-free to 8%. The costliest confusion would be with 4412.92.42 (plywood: other) at 8%, a difference of 8 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 61% of the 257 tariff lines in chapter 44 that are also free. 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 4412.92.11 (with a face ply of birch (Betula spp.), duty-free), 4412.92.31 (not surface covered, or surface covered with a clear or…, 8%), 4412.92.42 (plywood: other, 8%) and 4412.92.52 (other: other, duty-free).
Census statistics map these goods to NAICS 321211 (Hardwood Veneer and Plywood Manufacturing), an industry of 201 US establishments employing 10,831 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.92.11 | With a face ply of birch (Betula spp.) | Free |
| 4412.92.31 | 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% |
| 4412.92.42 | Plywood: other | 8% |
| 4412.92.52 | Other: other | Free |