4409.10.40.10 - End-jointed 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4409.10.40.10, specifically covers end-jointed wood moldings made from pine (Pinus spp.). This designation applies to coniferous wood that has been continuously shaped along any of its edges, ends, or faces, whether through processes like tongue-and-groove, rebating, chamfering, V-jointing, beading, molding, or rounding. The crucial element here is the "end-jointed" characteristic, indicating that individual pieces of pine wood have been joined end-to-end to create longer lengths. These moldings can be further processed through planing, sanding, or other finishing techniques.
The distinction of this subcategory lies in its specificity regarding both the wood species and the end-joining process. Its sibling category, 4409.10.40.90, encompasses "Other" wood moldings that do not meet the precise criteria of being pine and end-jointed, potentially including other coniferous species or moldings that are not end-jointed. This ensures a granular classification for trade purposes.
As a leaf node, 4409.10.40.10 does not have further subcategories. Therefore, classification within this code relies on confirming that the goods are indeed pine, have undergone continuous shaping as described in the parent category, and are specifically end-jointed. This includes items such as pine paneling strips, trim, or baseboards that have been manufactured with interlinking ends for easy installation and length extension.