Harmonized Tariff Schedule of the United States · HTS code · HS 4421.99

4421.99.70

4421.99.70: Other wooden articles: Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections

Other wooden articles

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 4421 Other articles of wood:
  2. Other:
  3. 4421.99 Other:
  4. 4421.99.70 Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 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 3

  • 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
  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 35%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08

Subdivisions

  1. 4421.99.70 Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections Free
  2. 4421.99.70.20 Assembled fence sections No.
  3. 4421.99.70.40 Other No.

Footnotes

  • 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Same subheading in other tariffs

4421.99 Other articles of wood: other, other

USA lines: 4421.99

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.

  • N364247 U.S. CBP 19 August 2026 · 4421.99.70.40

    The tariff classification dog-eared wood pickets from Brazil

  • N347550 U.S. CBP 15 April 2025 · 4421.99.70.40

    The tariff classification of wood fence components from Japan

  • N347612 U.S. CBP 15 April 2025 · 4421.99.70.40

    The tariff classification of wooden fence pickets from Brazil

  • N300707 U.S. CBP 17 October 2018 · 4421.99.70.40

    The tariff classification of fence pickets from Taiwan

Legal notes

Notes

Chapter notes: Chapter 44 →

Code history

Since 2017; before, these goods were classified under 4421.90.

HTS code 4421.99.70 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 4421.99 (other articles of wood: other, other).

The general duty is free.

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

For the same subheading, the UK duty is free, the EU duty is 0%–4%, the Türkiye duty is 0%–4%, the Canada duty is 0%–9.5%, the Mexico duty is 5%–15%, the Brazil duty is 12.6%, the Argentina duty is 35%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 0%–3.9%, the Taiwan duty is free, 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 10%–20%.

The United States imported goods of subheading 4421.99 worth US$1.5bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 4421.99.70?

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

Where does the United States import these goods from?

For subheading 4421.99 as a whole, the largest supplier in 2024 was China (US$612m), followed by Canada.

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Typical products

Everyday names, not part of the legal text.