Analysis
HTS 4412.99.58 covers containing at least one layer of particle board under heading 4412 (plywood, veneered panels and similar laminated wood).
Within this group the rate runs from duty-free to 8%. Compared with 4412.99.81 (not surface covered, or surface covered with a clear or transparent…), 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.
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.
Census statistics map these goods to NAICS 321212 (Softwood Veneer and Plywood Manufacturing), an industry of 80 US establishments employing 13,161 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4412.99.61 | With a face ply of Parana pine (Araucaria angustifolia) | Free |
| 4412.99.71 | With a face ply of European red pine (Pinus silvestris) | 3.4% |
| 4412.99.81 | 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% |
| 4412.99.91 | Plywood: other | 5.1% |
| 4412.99.97 | Other: other | Free |