4421.91.88.00 - Canoe paddles
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 4421.91.88.00 specifically classifies canoe paddles. These are articles of wood, typically shaped to propel a watercraft, and made from or predominantly of bamboo. The "Other articles of wood" chapter, specifically heading 4421, covers a broad range of finished wood products not elsewhere specified.
This classification is distinguished from its siblings by its specific function and form. While other categories at this level might cover items like wood dowel pins, blinds, skewers, or fence components, canoe paddles are uniquely designed for nautical propulsion. Unlike general wood products, the defining characteristic here is the intended use in watercraft.
As a leaf node, 4421.91.88.00 has no further subdivisions. Classification under this code relies on identifying an article as a canoe paddle, constructed from wood, and specifically from bamboo, that does not fall into any more specific HTS classification. The emphasis is on the distinct shape and purpose of propelling a canoe or similar watercraft.