Analysis
Subheading 4419.90 covers other, within heading 4419. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 3.2% to 5.3% with a median of 4.25%, so the line you choose sets the duty.
The US splits it as follows: 4419.90.11 for other: forks and spoons (5.3%) and 4419.90.91 for other: other (3.2%).
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.
Goods only reach 4419.90 once they fall within heading 4419 (tableware and kitchenware, of wood). 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 |
|---|---|---|
| 4419.90.11 | Other: forks and spoons | 5.3% |
| 4419.90.91 | Other: other | 3.2% |