US Plywood Furniture Panels Assembled in Canada from Germany
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 — 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
• 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