HS 441239 Other, with both outer plies of coniferous wood

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What products does HS 441239 cover?

This subheading covers plywood, laminated wood with at least one outer ply of coniferous wood, and similar laminated wood products, specifically those where both outer plies are made of coniferous wood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes products manufactured by assembling veneers, with the grain of adjacent layers placed at right angles or, with the grain of the successive layers placed approximately at right angles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies when the visible outer surfaces are exclusively coniferous wood, such as pine, spruce, or fir.

What falls outside HS 441239?

The following products are excluded from HS 441239: plywood where one or both outer plies are of non-coniferous wood (e.g., hardwood plywood), laminated wood products not meeting the definition of plywood, and composite wood products like particleboard or fiberboard. For instance, a laminated veneer lumber (LVL) product with a hardwood outer ply would be classified elsewhere, as would a product where the outer plies are made from tropical hardwoods. Products that are further processed, such as those painted, varnished, or covered with plastic sheeting beyond a simple veneer, may also fall under different headings depending on the nature of the further processing.

What are common classification mistakes for HS 441239?

A common error is misidentifying the wood species of the outer plies. Importers may incorrectly assume a product is coniferous when it is actually hardwood, or vice versa, leading to misclassification. Another mistake involves confusing plywood with other laminated wood products or composite wood materials. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For HS 441239, the critical determinant is the coniferous nature of *both* outer plies, a detail that requires careful verification of the product's composition.

How should importers classify products under HS 441239?

The correct procedure for classifying products under HS 441239 involves a systematic review of the product's construction and materials. Importers and customs brokers must first identify the wood species of all constituent veneers, paying particular attention to the two outermost layers. If both outer plies are confirmed to be coniferous wood, and the product meets the definition of plywood or similar laminated wood, then HS 441239 is likely applicable. Consulting product specifications, supplier declarations, and relevant tariff notes from sources like the USITC HTS or EU TARIC is crucial for accurate determination.

How is the duty calculated for products under HS 441239?

A shipment of 10 cubic meters of coniferous plywood, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for HS code 441239. Note that specific product dimensions or additional processing could alter the classification and duty rate.

Which trade agreements reduce duties for HS 441239?

Several free trade agreements may reduce the applicable duty rate for HS 441239, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating plywood from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for originating goods from member countries like Japan and Australia, often requiring a certificate of origin or origin declaration.

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