Analysis
Heading 4421 of the Harmonized Tariff Schedule covers other articles of wood. It divides into 4 six-digit subheadings and 30 eight-digit tariff lines, with 42 ten-digit statistical suffixes below them.
The spread of 10.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10.7%, applies to 4421.91.30 (consisting of wooden frames in the center of…) and 4421.99.30 (consisting of wooden frames in the center of…).
13 of its 28 lines with a percentage rate are duty-free at the general rate (46%) and 15 are dutiable, from duty-free up to 10.7%. The median line pays 3.25%.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 4421.99 (other, 14 lines), 4421.91 (of bamboo, 13 lines), 4421.20 (coffins, 2 lines) and 4421.10 (unnamed, 1 line).
Its median rate of 3.25% sits at the 72nd percentile of the headings in chapter 44.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4421.10.00 | Other articles of wood: clothes hangers | 3.2% |
| 4421.20.10 | Coffins: of bamboo | 3.3% |
| 4421.20.20 | Coffins: other | 3.3% |
| 4421.91.10 | Wood dowel pins: plain | Free |
| 4421.91.20 | Sanded, grooved or otherwise advanced in condition | 4.9% |
| 4421.91.30 | Consisting of wooden frames in the center of which are fixed louver boards or slats, with or without their hardware | 10.7% |
| 4421.91.40 | Wood blinds, shutters, screens and shades, all the foregoing with or without their hardware: other | 5.1% |
| 4421.91.50 | Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: toothpicks | Free |
| 4421.91.60 | Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: other | 5.1% |
| 4421.91.70 | Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections | Free |
| 4421.91.80 | Clothespins: spring-type | 6.5¢/gross |
| 4421.91.85 | Clothespins: other | 4.8% |
| 4421.91.88 | Of bamboo: canoe paddles | Free |
| 4421.91.93 | Theatrical, ballet, and operatic scenery and properties, including sets | Free |
| 4421.91.94 | Other: edge-glued lumber | Free |
| 4421.91.98 | Other: other | 3.3% |
| 4421.99.10 | Plain: coniferous | Free |
| 4421.99.15 | Plain: other | Free |
| 4421.99.20 | Sanded, grooved or otherwise advanced in condition | 4.9% |
| 4421.99.30 | Consisting of wooden frames in the center of which are fixed louver boards or slats, with or without their hardware | 10.7% |
| 4421.99.40 | Wood blinds, shutters, screens and shades, all the foregoing with or without their hardware: other | 5.1% |
| 4421.99.50 | Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: toothpicks | Free |
| 4421.99.60 | Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: other | 5.1% |
| 4421.99.70 | Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections | Free |
| 4421.99.80 | Clothespins: spring-type | 6.5¢/gross |
| 4421.99.85 | Clothespins: other | 4.8% |
| 4421.99.88 | Other: canoe paddles | Free |
| 4421.99.93 | Theatrical, ballet, and operatic scenery and properties, including sets | Free |
| 4421.99.94 | Other: edge-glued lumber | Free |
| 4421.99.98 | Other: other | 3.3% |