Analysis
Subheading 4421.91 covers of bamboo, within heading 4421. 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 13 US tariff lines below it are national.
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…).
6 of its 12 lines with a percentage rate are duty-free at the general rate (50%) and 6 are dutiable, from duty-free up to 10.7%. The median line pays 1.65%.
1 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.
Its 13 lines start with 4421.91.10 (wood dowel pins: plain), 4421.91.20 (sanded, grooved or otherwise advanced in condition), 4421.91.30 (consisting of wooden frames in the center of…) and 4421.91.40 (wood blinds, shutters, screens and shades, all…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |