Harmonized Tariff Schedule of the United States · HTS code · HS 4412.91

4412.91.31

4412.91.31: Not surface covered, or surface covered with a clear: other

Not declarable on its own: use one of its 7 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 4412 Plywood, veneered panels and similar laminated wood:
  2. Other:
  3. 4412.91 With at least one outer ply of tropical wood:
  4. Other:
  5. Plywood:
  6. Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply:
  7. 4412.91.31 Other

What you pay

Importing into USA

Customs duty 8% standard rate depends on the country of origin
Additional duties and charges 2 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
    Applies to goods from
    Canada
    In force
    from 22 August 2026
    Legal act
    HTSUS 9903.03.14
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—8%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus40%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 4412.91.31 Other 8%
  2. 4412.91.31.10 With a face ply of Spanish cedar (Cedrela spp.) m3
  3. 4412.91.31.20 With a face ply of walnut (Juglans spp.) m3
  4. 4412.91.31.30 With a face ply of sen (Kalopanax spp.) m3
  5. 4412.91.31.40 With a face ply of mahogany (Swietenia spp. or Khaya spp.) m3
  6. 4412.91.31.50 Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width, and 2.2 m in length m3
  7. 4412.91.31.60 Other, not surface covered m3
  8. 4412.91.31.70 Other m3

Same subheading in other tariffs

4412.91 With at least one outer ply of tropical wood

UK 6% – 10% Third-country duty 4 tariff lines · average 9% EU 6% – 10% Third-country duty 3 tariff lines · average 8.7% Türkiye 6% – 10% Third-country duty 3 tariff lines · average 8.7% Canada Free General (MFN) 1 tariff line Mexico 7% General (MFN) 3 tariff lines Brazil 9% General (MFN) 1 tariff line Argentina 9% General (MFN) 1 tariff line Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 12 tariff lines Japan 6% General (MFN) 2 tariff lines Taiwan 10% – 12.5% General (MFN) 2 tariff lines · average 11.3% GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia Free General (MFN) 3 tariff lines Nigeria 20% General (MFN) 1 tariff line

USA lines: 4412.91

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N328943 U.S. CBP 22 November 2022 · 4412.91.51.05

    The tariff classification of multilayer wood flooring from China

Legal notes

Notes

1. This chapter does not cover:

  1. (a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);

  2. (b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);

  3. (c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

  4. (d) activated charcoal (heading 3802);

  5. (e) articles of heading 4202;

  6. (f) goods of Chapter 46;

  7. (g) footwear or parts thereof of Chapter 64;

  8. (h) goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);

  9. (ij) goods of heading 6808;

  10. (k) imitation jewellery of heading 7117;

  11. (l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);

  12. (m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

  13. (n) parts of firearms (heading 9305);

  14. (o) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

  15. (p) articles of Chapter 95 (for example, toys, games, sports requisites);

  16. (q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or

  17. (r) articles of Chapter 97 (for example, works of art).

2. In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.

5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.

6. Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.

Chapter notes: Chapter 44 →

Code history

Since 2022; before, these goods were classified under 4412.99.

In the Harmonized Tariff Schedule of the United States, 4412.91.31 is one of 5 lines under subheading 4412.91, with at least one outer ply of tropical wood.

The general duty is 8%.

7 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 6%–10%, the EU duty is 6%–10%, the Türkiye duty is 6%–10%, the Canada duty is free, the Mexico duty is 7%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 6%, the Taiwan duty is 10%–12.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

The United States imported goods of subheading 4412.91 worth US$30m in 2024; the largest supplier was Vietnam.

Questions and answers

What is the USA import duty for HTS code 4412.91.31?

The general duty in the Harmonized Tariff Schedule of the United States is 8%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 4412.91.31 under US trade agreements?

Yes. The Special column reads “Free (A*,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 4412.91 as a whole, the largest supplier in 2024 was Vietnam (US$8m), followed by Canada.

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