Analysis
HTS 4418.79.01 covers assembled flooring panels: other under heading 4418 (builders' joinery and carpentry of wood, including cellular wood panels and assembled…).
Neighbouring lines carry rates from duty-free to 8%, so the exact line matters. The widest gap is with 4418.74.90 (other: other), at 8%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.8 percentage points.
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 44 (67th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 321918 (Other Millwork (including Flooring)), an industry of 1,445 US establishments employing 32,379 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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% |
| 4418.81.00 | 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% |