4412.92.52.05 - Wood flooring 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 4412.92.52.05, specifically classifies "Wood flooring" that falls within the broader category of plywood, veneered panels, and similar laminated wood. These are products engineered for use as flooring, typically characterized by their finished surface, dimensions suitable for installation, and often incorporating features for ease of assembly or durability. The key defining characteristic is their intended application as a floor covering, differentiating them from other laminated wood products not designed for this purpose.
This particular subheading is a further refinement within the "Other" categories for laminated wood. While its sibling category, 4412.92.52.15, also falls under "Other," the distinction at this level is often based on very specific product attributes or further material compositions not immediately apparent from the broader descriptions. Given that this is a leaf node, the focus shifts to the precise interpretation of "Wood flooring" within the context of its immediate parent categories, ensuring that only products unequivocally designated and manufactured for flooring purposes are classified here.
As a terminal classification, there are no further subcategories under 4412.92.52.05. Therefore, the classification hinges entirely on accurately identifying goods as "wood flooring" made from plywood, veneered panels, or similar laminated wood structures, meeting all preceding criteria in the HTS structure. Importers and exporters should ensure that the intended use and physical form of the product align precisely with the definition of wood flooring to ensure correct customs declaration.