Longleaf Pine Southern Yellow Pine Plywood Panel from China
Rough touch-sanded plywood panel made with outer plies of longleaf pine (Pinus palustris) and southern yellow pine (Pinus taeda), each ply not exceeding 6mm thick. Not further processed beyond sizing sanding, with no surface covering that obscures the grain. Classifies under 4412.39.40.31 due to specific southern pine species in outer plies and minimal processing.
Duty Rate — China → United States
45.5%
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 outer ply species certification for longleaf/shortleaf/southern pines to avoid reclassification; ensure no binders exceed limits and plies ≤6mm
• Provide mill certificates documenting rough/touch-sanded state only
• Watch for contamination with non-coniferous inner plies