4408.90.01.31 - Red
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, 4408.90.01.31, specifically covers sheets of wood intended for veneering, plywood, or similar laminated wood products. The defining characteristic of this subcategory is that these wood sheets are "Red" in color, indicating a specific species or treatment that imparts this hue. These sheets, regardless of whether they have been planed, sanded, spliced, or end-jointed, must not exceed 6 mm in thickness to fall under the broader heading 4408.
Within the "Other" category for sheets not otherwise specified, and further refined by being "Spliced or end-jointed," this "Red" classification distinguishes itself from its sibling category, 4408.90.01.37, which encompasses all other colors or types of spliced or end-jointed wood sheets under this heading. The key differentiator is the specific reddish coloration, which suggests a particular wood species like red oak, mahogany, or a treated wood.
As this is a leaf node, there are no further subcategories. Therefore, the classification hinges on the accurate identification of the wood's red color and its fulfillment of the preceding criteria: being a sheet for veneering or similar purposes, sawn, sliced, or peeled, of a thickness not exceeding 6 mm, and having been spliced or end-jointed. Importers should be prepared to provide documentation or physical samples to confirm the "Red" designation for accurate customs declaration.