Analysis
Heading 4419 of the Harmonized Tariff Schedule covers tableware and kitchenware, of wood. It divides into 5 six-digit subheadings and 8 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
None of its 8 lines is duty-free at the general rate. Rates run from 3.2% to 5.3% with a median of 3.2%, so the line you choose sets the duty.
The largest subheadings are 4419.19 (other, 2 lines), 4419.20 (of tropical wood, 2 lines), 4419.90 (other, 2 lines) and 4419.11 (unnamed, 1 line).
Its median rate of 3.2% sits at the 67th percentile of the headings in chapter 44.
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999). 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 |
|---|---|---|
| 4419.11.00 | Bread boards, chopping boards and similar boards | 3.2% |
| 4419.12.00 | Of bamboo: chopsticks | 3.2% |
| 4419.19.10 | Other: forks and spoons | 5.3% |
| 4419.19.90 | Other: other | 3.2% |
| 4419.20.10 | Of tropical wood: forks and spoons | 5.3% |
| 4419.20.90 | Of tropical wood: other | 3.2% |
| 4419.90.11 | Other: forks and spoons | 5.3% |
| 4419.90.91 | Other: other | 3.2% |