4421.99.94.00 - Edge-glued lumber
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4421.99.94.00, specifically classifies "edge-glued lumber." This refers to wood panels or boards created by joining smaller pieces of lumber together along their edges with adhesive. The resulting product is a larger, more stable piece of wood suitable for various applications. The key characteristic is the edge-gluing process, distinguishing it from solid lumber or plywood constructions.
While this category sits under the broader "Other articles of wood" at a similar level to theatrical scenery (4421.99.93.00), its focus is distinct. Theatrical scenery is classified by its specific use in stage productions, whereas edge-glued lumber is defined by its construction method and material. It is also separate from the general "Other" category (4421.99.98) at the same level, which serves as a residual category for items not otherwise specified.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Classification into 4421.99.94.00 relies on the determination that the article is indeed made of wood, is an article of wood not elsewhere specified, and meets the specific criteria of being edge-glued lumber. Examples of goods that would fall here include panels for furniture components, tabletops, or other wood products where solid lumber or panels are formed by joining smaller pieces along their edges.