4408.90.01.21 - Maple (Acer spp.) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers sheets of wood, not exceeding 6 mm in thickness, specifically designed for use in the production of plywood, similar laminated wood, or as veneer. These sheets are obtained through processes such as slicing, peeling, or sawing lengthwise, and may undergo further preparation including planing, sanding, splicing, or end-jointing. The key characteristic of this sub-category, 4408.90.01.21, is that the wood material is identified as Maple (Acer spp.).
This category is distinguished from its siblings by the specific wood species. While other sibling categories at this level might classify Oak, Walnut, Birch, Ash, or Cherry, this particular code is exclusively for Maple wood. The underlying physical properties of Maple, such as its grain pattern, hardness, and color, are implicitly considered when classifying goods under this HTS designation.
As this is a leaf node within the HTS, there are no further subdivisions. Therefore, the classification rests entirely on the confirmation that the wood material is indeed Maple and meets the criteria of being a veneer sheet of a specified thickness, prepared as described in the parent category. Importers and exporters must ensure accurate species identification to correctly apply this tariff code.