HTS heading · chapter 44
4420
Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94
Analysis
Heading 4420 of the Harmonized Tariff Schedule covers wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94. It divides into 3 six-digit subheadings and 6 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 4.3%. The median line pays 3.2%.
The largest subheadings are 4420.90 (other, 4 lines), 4420.11 (unnamed, 1 line) and 4420.19 (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 Wood Container and Pallet Manufacturing (321920) and All Other Miscellaneous Wood Product Manufacturing (321999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4420.11.00 | Statuettes and other ornaments: of tropical wood | 3.2% |
| 4420.19.00 | Statuettes and other ornaments: other | 3.2% |
| 4420.90.20 | Cigar and cigarette boxes | Free |
| 4420.90.45 | Not lined with textile fabrics | 4.3% |
| 4420.90.65 | Lined with textile fabrics | Free |
| 4420.90.80 | Other: other | 3.2% |