Spruce S-P-F Cellular Panels from China
Cellular panels from S-P-F (spruce-pine-fir mixed stands per subheading 4407.13 note) with honeycomb core for framing and sheathing. HTS 4418.92.00.00 includes these as cellular wood panels from coniferous sources.
Duty Rate — China → United States
40.7%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Leverage 'S-P-F' designation for mixed conifer stands to simplify origin certification
• Cross-check against 4407.13 sawn wood if panels appear insufficiently processed
• Avoid bundling with flooring assembly that triggers 4418.60