HTS tariff line · chapter 44
4421.99.70
Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections
Analysis
HTS 4421.99.70 covers pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections under heading 4421 (other articles of wood). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
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 10.7 percentage points.
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.
For statistics it divides in two: 4421.99.70.20 for assembled fence sections and 4421.99.70.40 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 61% of the 257 tariff lines in chapter 44, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Statistical suffixes
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 |
| 4421.99.60 | Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares: other | 5.1% |
| 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