HTS tariff line · chapter 44
4421.99.60
Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: other
Analysis
HTS 4421.99.60 covers toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: other under heading 4421 (other articles of wood).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 10.7%. Compared with 4421.99.30 (consisting of wooden frames in the center of which are fixed louver…), which pays 10.7%, a misclassification either way moves the duty by 5.6 percentage points.
The general duty rate is 5.1% of the customs value, which is above most the rates in chapter 44 (85th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $510 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 5.1%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 4421.99.70 | 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter