4408.39.02.10 - Spliced or end-jointed
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4408.39.02.10, specifically covers wood sheets intended for veneering, plywood, or similar laminated wood products. These sheets are manufactured from tropical wood and have undergone a process of splicing or end-jointing to create longer or wider panels. The thickness of these wood sheets does not exceed 6 mm. The "spliced or end-jointed" designation highlights that individual pieces of wood veneer have been joined together to form a continuous sheet.
Distinguishing this category from its siblings, the primary differentiator is the specific mention of "spliced or end-jointed." While other categories within 4408.39 might cover tropical wood sheets that are simply sawn, sliced, or peeled and meet the thickness criteria, this subcategory is exclusively for those that have undergone a joining process to enhance their dimensions. This distinction is crucial for accurate tariff application, as the manufacturing process directly impacts the product's utility and market value.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus for classification purposes remains on confirming that the material is indeed tropical wood, meets the thickness requirement, and has been spliced or end-jointed. Examples of goods that would fall here include veneers for decorative furniture panels that are manufactured from joined pieces of tropical wood to achieve a desired size for production.