US Plywood Furniture Panels Assembled Chairs from Japan
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 — 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
• 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