Analysis
HTS 4421.10.00 covers other articles of wood: clothes hangers under heading 4421 (other articles of wood).
Neighbouring lines carry rates from duty-free to 10.7%, so the exact line matters. The widest gap is with 4421.99.30 (consisting of wooden frames in the center of which are fixed louver…), at 10.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 7.5 percentage points.
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 44 (67th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 321999 (All Other Miscellaneous Wood Product Manufacturing), an industry of 2,327 US establishments employing 31,381 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |