Pine Tongue and Groove Siding from China
Pine wood siding boards continuously shaped with tongue and groove along the edges for seamless interlocking installation on exterior walls. These coniferous wood strips are planed and sanded but not assembled, falling under HTS 4409.10.90.40 as 'other' coniferous wood continuously shaped along edges.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify coniferous species origin with Certificates of Origin to confirm classification under 4409.10 and avoid reclassification to tropical hardwoods
• Ensure shaping (tongue/groove) is along edges/faces and wood is unassembled; assembled panels shift to Chapter 44 headings like 4418
• Provide detailed dimension specs and photos in entry docs to distinguish from simple planed lumber under 4407