Analysis
HTS 4412.92.52 covers other: other under heading 4412 (plywood, veneered panels and similar laminated wood). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in m3.
Within this group the rate runs from duty-free to 8%. Compared with 4412.92.42 (plywood: other), 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.
For statistics it divides in two: 4412.92.52.05 for wood flooring and 4412.92.52.15 for other. Both pay the same duty; the suffix records which kind was imported.
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 4412.92.07 (containing at least one layer of particle board, duty-free), 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%) and 4412.92.42 (plywood: other, 8%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.92.07 | Containing at least one layer of particle board | Free |
| 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% |