4409.10.20.00 - Wood flooring 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 33 1/3% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4409.10.20.00, specifically covers wood flooring derived from coniferous woods. These are articles of wood that have been continuously shaped along their edges, ends, or faces to create interlocking or joining features such as tongue-and-groove, rebate, or V-joint. This shaping facilitates their assembly into flooring systems. The material is further processed by planing, sanding, or end-jointing, and is intended for use as finished flooring material.
This category is distinct from other sibling categories such as wood siding (4409.10.10), which is typically designed for exterior or interior wall covering. Wood moldings and wood dowel rods, also at this level, serve different functional purposes. Moldings are generally decorative or functional trim pieces, while dowel rods are cylindrical pieces of wood used for various joining or crafting applications. This flooring classification is exclusively for wood intended for installation as a floor surface.
As this classification is a leaf node, there are no further subcategories. Therefore, the classification rests on the specific characteristics of the coniferous wood being continuously shaped for flooring and its intended end-use. The "Other" designation within the 4409.10.90 category would generally encompass coniferous wood products that do not fit the more specific descriptions like siding or flooring.