Analysis
Heading 4414 of the Harmonized Tariff Schedule covers wooden frames for paintings, photographs, mirrors or similar objects. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 3.9% to 3.9% with a median of 3.9%, so the line you choose sets the duty.
Its median rate of 3.9% sits at the 77th percentile of the headings in chapter 44.
The largest subheadings are 4414.10 (unnamed, 1 line) and 4414.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Manufacturing (339999). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4414.10.00 | Wooden frames for paintings, photographs, mirrors or similar objects: of tropical wood | 3.9% |
| 4414.90.00 | Wooden frames for paintings, photographs, mirrors or similar objects: other | 3.9% |