HTS heading · chapter 44
4418
Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes
Analysis
Heading 4418 of the Harmonized Tariff Schedule covers builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes. It divides into 18 six-digit subheadings and 31 eight-digit tariff lines, with 45 ten-digit statistical suffixes below them.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 4418.73.30 (other: other) and 4418.74.90 (other: other).
8 of its 31 lines with a percentage rate are duty-free at the general rate (26%) and 23 are dutiable, from duty-free up to 8%. The median line pays 3.2%.
The largest subheadings are 4418.73 (of bamboo or with at least the top layer (wear…, 7 lines), 4418.74 (other, for mosaic floors, 3 lines), 4418.21 (of tropical wood, 2 lines) and 4418.29 (other, 2 lines).
Its median rate of 3.2% sits at the 67th percentile of the headings in chapter 44.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4418.11.00 | Windows, French-windows and their frames: of tropical wood | 3.2% |
| 4418.19.00 | Windows, French-windows and their frames: other | 3.2% |
| 4418.21.40 | Of tropical wood: french doors | 4.8% |
| 4418.21.80 | Of tropical wood: other | 4.8% |
| 4418.29.40 | Other: french doors | 4.8% |
| 4418.29.80 | Other: other | 4.8% |
| 4418.30.01 | Posts and beams other than products of subheadings 4418.81 to 4418.89 | 3.2% |
| 4418.40.00 | Formwork (shuttering) for concrete constructional work | 3.2% |
| 4418.50.00 | Shingles and shakes | Free |
| 4418.73.10 | For mosaic floors: solid | Free |
| 4418.73.20 | Having a face ply more than 6 mm in thickness | Free |
| 4418.73.30 | Other: other | 8% |
| 4418.73.40 | Having a face ply more than 6 mm in thickness | 3.2% |
| 4418.73.60 | Of unidirectional bamboo | Free |
| 4418.73.70 | Other: other | 5% |
| 4418.73.90 | Of bamboo or with at least the top layer (wear layer) of bamboo: other | 3.2% |
| 4418.74.10 | Other, for mosaic floors: solid | Free |
| 4418.74.20 | Having a face ply more than 6 mm in thickness | Free |
| 4418.74.90 | Other: other | 8% |
| 4418.75.40 | Having a face ply more than 6 mm in thickness | 3.2% |
| 4418.75.70 | Other, multilayer: other | 5% |
| 4418.79.01 | Assembled flooring panels: other | 3.2% |
| 4418.81.00 | Glue-laminated timber (glulam) | 3.2% |
| 4418.82.00 | Cross-laminated timber (CLT or X-lam) | 3.2% |
| 4418.83.00 | Engineered structural timber products: i-beams | 3.2% |
| 4418.89.00 | Engineered structural timber products: other | 3.2% |
| 4418.91.10 | Drilled or notched lumber studs | Free |
| 4418.91.91 | Of bamboo: other | 3.2% |
| 4418.92.00 | Cellular wood panels | 3.2% |
| 4418.99.10 | Drilled or notched lumber studs | Free |
| 4418.99.91 | Other: other | 3.2% |