Wooden Puzzle Bases from Japan
Plywood bases with routed outlines for custom jigsaw puzzle assembly. HTS 4421.99.98.80 for other wood articles used as craft components.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify unfinished surfaces to avoid toy classification
• Include puzzle-making instructions for end-use verification
• Thickness gauging prevents plywood heading 4412 confusion