HS 441231 Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness

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What products does HS 441231 cover?

This subheading covers other plywood consisting solely of sheets of wood, excluding bamboo, where each individual ply does not exceed 6 mm in thickness. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category specifically includes plywood manufactured by bonding together three or more sheets of wood with the grain of each sheet placed at an angle (often 90 degrees) to that of the adjacent layers, with the outer plies typically oriented in the same direction, and where the thickness of each individual ply is critical to its classification.

What falls outside HS 441231?

The following products are excluded from HS 441231: plywood where any ply exceeds 6 mm in thickness, which would typically fall under HS 441232 or other subheadings depending on construction; plywood containing bamboo; laminated wood products not constructed from sheets of wood (e.g., particleboard, fiberboard); and composite wood panels that incorporate materials other than wood sheets, such as plastic or metal. For instance, oriented strand board (OSB) is classified under HS 441299, and blockboard or cellular board with a core of wood strips or planks is classified under HS 441220.

What are common classification mistakes for HS 441231?

A common error is misinterpreting the "each ply not exceeding 6 mm thickness" criterion. Importers may incorrectly assume this refers to the total thickness of the plywood or the thickness of the face veneers only. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. It is crucial to verify the thickness of *every individual ply* before assigning HS 441231, as exceeding this limit for even one ply necessitates reclassification, often to HS 441232 for plywood with plies exceeding 6 mm.

How should importers classify products under HS 441231?

The correct procedure for classifying products under HS 441231 involves a multi-step verification process. Importers and customs brokers must first obtain detailed product specifications from the manufacturer, specifically confirming the number of plies and the exact thickness of each individual ply. Next, they should consult the relevant national tariff schedule (e.g., USITC HTS, UK Trade Tariff) and its explanatory notes to ensure the product meets all criteria for Heading 4412 and Subheading 441231. Finally, a review of the product's construction, ensuring it consists solely of wood sheets and excludes bamboo, is essential for accurate classification.

How is the duty calculated for products under HS 441231?

A 4'x8' sheet of Birch plywood, with each ply measuring 1.5 mm thick and a declared customs value of $25.00 USD, would attract a US duty of $2.50. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared value ($25.00 USD × 10% = $2.50 USD). If the product were classified under a different subheading, such as HS 441232 for thicker plies, the duty rate could be significantly higher, potentially impacting the overall landed cost.

Which trade agreements reduce duties for HS 441231?

Several free trade agreements may reduce the applicable duty rate for HS 441231, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, often resulting in a reduced duty rate or Free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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