4421.99.50

Analysis

HTS 4421.99.50 covers toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: toothpicks 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 10.7 percentage points.

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.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.

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.