Analysis
Subheading 4418.99 covers other, within heading 4418. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.2%. The median line pays 1.6%.
The US splits it as follows: 4418.99.10 for drilled or notched lumber studs (duty-free) and 4418.99.91 for other: other (3.2%).
By Census's concordance, most of its statistical lines are made by Veneer, Plywood, and Engineered Wood Product Manufacturing (32121), Sawmills (321113) and Other Millwork (including Flooring) (321918). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4418.99 once they fall within heading 4418 (builders' joinery and carpentry of wood, including cellular wood panels and assembled…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4418.99.10 | Drilled or notched lumber studs | Free |
| 4418.99.91 | Other: other | 3.2% |