Spruce S-P-F Cellular Panels from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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