US Plywood Furniture Panels Assembled in Canada from Canada
Kitchen cabinet face frames from US-manufactured plywood panels exported to Canada for edge banding and assembly. Plywood sheets retain physical identity with only incidental finishing allowed under assembly process. Classified 9802.00.80.46 per note 7(b)(ii).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• US mill production records essential to prove plywood fabrication origin
• Canadian assembly limited to joining operations - no veneer application
• Value declaration must separate US plywood from Canadian hardware