Analysis
HTS 4421.91.88 covers of bamboo: canoe paddles 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 4421.91.30 (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 10.7 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
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 |
|---|---|---|
| 4421.91.10 | 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% |
| 4421.91.93 | 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% |