4420.90

Analysis

Subheading 4420.90 covers other, within heading 4420. 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 4 US tariff lines below it are national.

2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 4.3%. The median line pays 1.6%.

The US splits it as follows: 4420.90.20 for cigar and cigarette boxes (duty-free), 4420.90.45 for not lined with textile fabrics (4.3%), 4420.90.65 for lined with textile fabrics (duty-free) and 4420.90.80 for other: other (3.2%).

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.

Goods only reach 4420.90 once they fall within heading 4420 (wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar…). 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.