US Plywood Furniture Panels Assembled Chairs from Germany
Dining chairs assembled abroad from U.S.-exported pre-cut plywood panels, glued and finished with minor painting. Plywood components retain form and identity through permitted assembly operations, qualifying for 9802.00.80.40 duty-free treatment.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Prove U.S. origin of plywood with mill certificates and export manifests,Document only gluing/screwing/painting - no sawing or finishing of panels abroad,Value declaration must separate U.S. wood components from foreign hardware