HTS tariff line · chapter 44
4421.99.93
Theatrical, ballet, and operatic scenery and properties, including sets
Analysis
HTS 4421.99.93 covers theatrical, ballet, and operatic scenery and properties, including sets under heading 4421 (other articles of wood).
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.
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.
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 concordance is how imports of this line are compared with US output.
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% |
| 4421.99.70 | 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 |
| 4421.99.94 | 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