2022 HTS Paper: Part 4 (Wood, Rubber, Plastic and Paper Products)

New Subheadings for Flame Retardant Polymers

New subheading 3911.20.00 is created for “poly(1,3-phenylene methylphosphonate)” in primary form. Subheading 3911.90.90, which covers other “petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter,” is renumbered 3911.90.91.

Classification Changes for Rubber Gloves

Heading 4015, which covers articles of apparel made of rubber, including gloves, sees some changes in the 2022 tariff schedule. Provisions on gloves, mittens and mitts had previously been divided into subgroups for “surgical” and “other.” Now the division is based on whether the gloves are “of a kind used for medical, surgical, dental or veterinary purposes.”

New subheading 4015.12.10 covers rubber gloves, mittens and mitts used for medical or surgical purposes, and is duty free. New subheading 4015.12.90 covers rubber gloves, mittens and mitts for dental or veterinary purposes, dutiable at 14%.

Other rubber gloves are divided between subheading 4015.19.11 for seamless “other” gloves, mittens and mitts, dutiable at 3%, and subheading 4015.19.51 for “other” nonmedical, non-surgical, non-dental and non-veterinary gloves, dutiable at 14%.

New Classification Provision for Wood Briquettes, Six-Digit Subheading for Sawdust

New subheading 4401.32.00 is added to the tariff schedule for “wood briquettes” under provisions in heading 4401 for sawdust and wood waste agglomerated in briquettes.

New subheading note 2 to Chapter 44 explains that “’wood briquettes’ means byproducts such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 percent by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.”

Sawdust given six-digit breakout. Sawdust, which had been previously classified at the 10-digit level in the U.S. tariff schedule in subheading 4401.39.4110, is broken out into a new six-digit subheading so that separate classification is required in all tariff schedules of WCO HS members.

New subheading 4401.41.00 now covers sawdust. New subheading 4401.49.00 covers “other” sawdust, wood waste and scrap, not agglomerated. A previous U.S. 10-digit tariff breakout for wood shavings is eliminated.

Shell or Nut Charcoal Separately Classified in Heading 4402

While shell or nut charcoal had previously been included in the description of heading 4402, it now gets its own tariff subheading at 4402.20.00, duty free. The residual category for “other” wood charcoal, whether or not agglomerated (i.e., other than bamboo or shell or nut charcoal), is renumbered 4402.90.01 to reflect the change.

Rough Timber and Poles Now Classifiable According to Smallest Dimension

Throughout heading 4403, which covers wood in the rough, provisions that previously classified wood based on whether any cross-sectional dimension is 15 cm or more are now amended so that classification is based on whether the smallest cross-sectional dimension is 15 cm or more, potentially meaning more wood in the rough will be classified in provisions for wood with smaller cross sections. “The scope of [each] subheading [is] enlarged to cover wood with variable cross section dimensions where the piece includes measurements both under 15 cm and 15 cm or more,” the WCO said.

Affected subheadings are renumbered to reflect the change:

• Subheading 4403.21.00 for non-treated pine with the smallest cross-sectional dimension of 15 cm or more is renumbered 4403.21.01, and subheading 4403.22.00 for untreated pine under that threshold is renumbered 4403.22.01
• Subheading 4403.23.00 for fir and spruce with the smallest cross-sectional dimension of 15 cm or more is renumbered 4403.23.01, and subheading 4403.24.00 for other fir is renumbered 4403.24.01
• Subheading 4403.25.00 for other coniferous woods with the smallest cross-sectional dimension of 15 cm or more is renumbered 4403.25.01, and subheading 4403.26.00 for “other” other coniferous woods is renumbered 4403.26.01
• Subheading 4403.93.00 for beech with the smallest cross-sectional dimension of 15 cm or more is renumbered 4403.93.01, and subheading 4403.94.00 for “other” beech is renumbered 4403.94.01
• Subheading 4403.95.00 for birch with the smallest cross-sectional dimension of 15 cm or more is renumbered 4403.95.01, and subheading 4403.96.00 for other birch is renumbered 4403.96.01.

New Tariff Subheadings Added for Teak

Two new tariff provisions are added for rough logs and timber of teak, as well as for teak lumber. The WCO adopted the change “to enhance the monitoring of global trade.”

Teak timber and logs. A new tariff breakout is added at subheading 4403.42.00 for rough logs and timber of teak. The subheading is duty free. Subheading 4403.49.01, which covers rough logs and timber of other tropical wood (besides teak and meranti) is renumbered 4403.49.02.

Teak lumber. Likewise, new tariff breakout 4407.23.01 is added for teak sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm. The subheading is also duty free. Subheading 4407.29.01 for “other” such lumber of tropical wood is renumbered 4407.29.02.

New Tariff Provisions for S-P-F, Hem-Fir Lumber

New tariff provisions and notes add more clarity on classification of mixtures of spruce, pine and fir (S-P-F) lumber and on mixtures of western hemlock and Abies amabilis fir lumber, and their classification now at the six-digit level ensures that provisions for S-P-F and Hem-Fir lumber will be added worldwide.

Subheadings 4407.19.05, 4407.19.06 and 4407.19.10, which covered untreated S-P-F lumber, untreated hem-fir lumber and “other” coniferous lumber (not of pine, fir or spruce) are eliminated from the tariff schedule.

New subheadings cover S-P-F and hem-fir. In their place, new subheading 4407.13.00 now covers lumber “S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)).” New subheading 4407.14.00 now covers lumber “of Hem-fir (Western Hemlock (Tsuga heterophylla) and fir (Abies spp.)).” New subheading 4407.00.19 now covers “other” coniferous lumber (not of pine, fir, spruce, S-P-F or hem-fir).

New subheading notes now say wood sourced from mixed stands of spruce. Two new subheading notes now clarify what may be classified in the new subheadings for S-P-F and hem-fir lumber. New subheading note 3 says:

“For the purposes of subheading 4407.13, 'S-P-F' refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.”

New subheading note 4 provides:

“For the purposes of subheading 4407.14, 'Hem-fir' refers to wood sourced from mixed stands of Western Hemlock and fir where the proportion of each species varies and is unknown.”

Former subheading note 3 to Chapter 44, which says prior U.S. provisions on S-P-F and hem-fir covered “combinations of the named species whose proportions are not readily identifiable,” is deleted from the tariff schedule.

New Tariff Provisions for Laminated Wood Products

A series of new tariff subheadings is added for plywood, veneered panels and similar laminated wood of heading 4412. Most of the new classification provisions cover laminated veneered lumber and blockboard, laminboard and battenboard.

New subheading for LVL. New subheadings 4412.41 through 4412.49 are added for laminated veneered lumber (LVL). New 4412.41.00 covers LVL with at least one outer ply of tropical wood, new 4412.42.00 covers other LVL with at least one outer ply of nonconiferous wood, and new 4412.49.00 covers other LVL with both outer plies of coniferous wood. All three subheadings are duty free.

Blockboard, laminboard and battenboard. New subheadings 4412.51 through 4412.59 are added for “blockboard, laminboard and battenboard.” The new tariff provisions are divided as follows:

• Subheading 4412.51 covers blockboard, laminboard and battenboard with at least one outer ply of tropical wood, with 4412.51.10 covering plywood not surface covered or covered with a transparent material, with a face ply of birch (free); 4412.51.31 for plywood not surface covered or covered with a transparent material, with a face ply of other wood (8%); 4412.51.41 covering other plywood (8%); and 4412.51.51 covering other, non-plywood blockboard, laminboard and battenboard with at least one outer ply of tropical wood (free).
• Subheading 4412.52 covers blockboard, laminboard and battenboard with at least one outer ply nontropical non-coniferous wood, with 4412.52.10 covering plywood not surface covered or covered with a transparent material, with a face ply of birch (free); 4412.52.31 for plywood not surface covered or covered with a transparent material, with a face ply of other wood (8%); 4412.52.41 covering other plywood (8%); and 4412.52.51 covering other, non-plywood blockboard, laminboard and battenboard with at least one outer ply of nontropical, non-coniferous wood (free).
• Subheading 4412.59 covers blockboard, laminboard and battenboard with both outer plies of coniferous wood, with 4412.59.60 covering plywood not surface covered or covered with a transparent material, with a face ply of Parana pine (free); 4412.59.70 covering plywood not surface covered or covered with a transparent material, with a face ply of European red pine (3.4%); 4412.59.80 for plywood not surface covered or covered with a transparent material, with a face ply of other wood (8%); 4412.59.90 covering other plywood (5.1%); and 4412.59.95 covering other, non-plywood blockboard, laminboard and battenboard with both outer plies of coniferous wood (free).

Subheading 4412.94, which had previously covered blockboard, laminboard and battenboard in the U.S. tariff schedule, is deleted.

New ‘other’ category for plywood. Tariff provisions for “other” plywood (i.e, other than bamboo plywood, plywood consisting solely of sheets of wood (other than bamboo) each ply not exceeding 6 mm in thickness and blockboard, laminboard and battenboard) are also reorganized in the 2022 tariff schedule. Old subheading 4412.99 is deleted, and replaced by new subheadings 4412.91 though 4412.99, as follows:

Subheading 4412.91 covers other plywood, veneered panels and similar laminated wood with at least one outer ply of tropical wood.

• Subheading 4412.91.06 covers such goods if they contain at least one layer of particle board (free); 4412.91.10 covers other plywood not surface covered or covered with a transparent material, with a face ply of birch (free); 4412.91.31 covers plywood not surface covered or covered with a transparent material, with a face ply of other wood (8%); 4412.91.41 covers other plywood (8%); and 4412.91.51 covers other veneered panels and similar laminated wood with at least one outer ply of tropical wood (free).

Subheading 4412.92 covers other plywood, veneered panels and similar laminated wood with at least one outer ply of non-coniferous wood.

• Subheading 4412.92.07 covers such goods if they contain at least one layer of particle board (free); 4412.92.11 covers other plywood not surface covered or covered with a transparent material, with a face ply of birch (free); 4412.92.31 covers plywood not surface covered or covered with a transparent material, with a face ply of other wood (8%); 4412.92.42 covers other plywood (8%); and 4412.92.52 covers other veneered panels and similar laminated wood with at least one outer ply of non-coniferous wood (free).

Subheading 4412.99 covers other plywood, veneered panels and similar laminated wood with both outer plies of coniferous wood.

• Subheading 4412.92.58 covers such goods if they contain at least one layer of particle board (free); 4412.99.61 covers other plywood not surface covered or covered with a transparent material, with a face ply of Parana pine (free); 4412.99.71 covers other plywood not surface covered or covered with a transparent material, with a face ply of European red pine (3.4%); 4412.99.81 covers plywood not surface covered or covered with a transparent material, with a face ply of other wood (8%); 4412.99.91 covers other plywood (8%); and 4412.99.97 covers other veneered panels and similar laminated wood with both outer plies of coniferous wood (free).

Tariff Breakouts Created for Articles Made From Tropical Wood

Several new tariff subheadings are broken out from existing provisions to more accurately capture data on tropical wood trade.

Picture frames. Subheading 4414.00 for wooden frames for paintings, photographs, mirrors or similar objects is subdivided into new subheading 4414.10.00 for frames of tropical wood, and 4414.90.00 for frames of other wood. Both are still dutiable at 3.9%. The WCO adopted this change “to enhance the data on tropical wood trade.”

Doors and windows. Tariff breakouts for articles of tropical wood are also added to provisions on doors and windows of heading 4418. Existing subheadings 4418.10 through 4418.20 are deleted from the tariff schedule, and in their place are inserted new subheadings:

• 4418.11.00 for windows, French-windows and their frames, of tropical wood (3.2%), and 4418.19.00 for other windows, French-windows and their frames (3.2%).
• 4418.21 for doors and their frames and thresholds of tropical wood, divided into subheadings 4418.21.40 for French doors of tropical wood (4.8%), and 4418.21.80 for other doors, frames and thresholds of tropical wood (4.8%).
• 4418.29 for doors and their frames and thresholds of other woods, divided into subheadings 4418.29.40 for French doors (4.8%), and 4418.29.80 for other doors, door frames and thresholds of other woods (4.8%).

Tableware and kitchenware. New subheading 4419.20 is created for tableware and kitchenware of tropical wood. New 4419.20.10 covers forks and spoons of tropical wood, and 4419.20.90 covers other tableware and kitchenware of tropical wood.

Subheading 4419.90.10, which covers wood forks and spoons, other than those of bamboo, is renumbered 4419.90.11. Subheading 4419.90.90, which covers other tableware and kitchenware, not made of bamboo, is renumbered 4419.90.91.

Statuettes. New tariff breakout 4420.11.00 is created for statuettes and other ornaments of tropical wood, dutiable at 3.2%. New subheading 4419.19.00 now covers other statuettes and ornaments previously classified under now-defunct subheading 4420.10.00

New Tariff Provisions for Engineered Structural Timber Products

New subheadings 4418.81 through 4418.89 are created for engineered structural timber products, including glue-laminated timber, cross-laminated timber and I-beams. The new provisions are divided based on manufacturing process and size, and are all dutiable at 3.2%, as follows:

• 4418.81.00 - Glue-laminated timber (glulam)
• 4418.82.00 - Cross-laminated timber (CLT or X-lam)
• 4418.83.00 - I-beams
• 4418.89.00 - Other

As a result of the new breakouts for engineered structural timber products, the tariff provision for posts and beams is amended to say it does not cover engineered structural timber products. New subheading 4418.30.01 covers “posts and beams other than products of subheadings 4418.81 to 4418.89.” Subheading 4418.60.00, which previously covered posts and beams, is deleted.

New Subheading Created for Cellular Wood Panels in Heading 4418

New subheading 4418.92.00 is created for “cellular wood panels” under tariff provisions for “other” builder’s joinery and carpentry of wood, including cellular wood panels and assembled flooring panels,” and “shingles and shakes” of heading 4418. The new subheading is dutiable at 3.2%.

Subheading 4418.91.90, which covers other builder’s joinery and carpentry of bamboo, is renumbered 4418.91.91. Subheading 4418.99.90, which the residual category for “other” builder’s joinery and carpentry of heading 4418, is renumbered 4418.99.91.

Coffins Now Separately Classified in Heading 4421

New subheading 4421.20 is created for coffins under heading 4421, which covers “other articles of wood.” Bamboo coffins are now classified in subheading 4421.20.10, while coffins made of other types of wood are classified in 4421.20.20. Both are dutiable at 3.3%.

Subheading 4421.91.97, which covers other articles of bamboo wood not elsewhere specified is renumbered 4421.91.98. Subheading 4421.99.97, the residual “other” category for wood of Chapter 44, is renumbered 4421.99.98.

New Language on Classification of Paper, Plastic and Rubber Goods With Decorative Motifs

The 2022 tariff schedule includes revisions to the standard for whether goods of plastic, rubber and paper with decorations are classifiable in Chapters 39, 40 or 48, respectively, or as printed goods of Chapter 49.

Note 2 to Section VII, which includes articles of plastics and rubber of Chapters 39 and 40, is amended to say:

“Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in chapter 49.”

Likewise, note 12 to Chapter 48 is amended to say:

“Except for the articles of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in chapter 49.”

The notes had previously said goods are classifiable in Chapter 49 if the motifs, characters or pictorial representations are not “merely incidental” to primary use.

Reorganization of Tariff Provisions on Printed Maps, Globes Amended to Prioritize Atlases

Heading 4905, which covers “maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed,” is reorganized to de-emphasize the tariff provision of globes in favor of that for atlases. The change is “due to low volume of trade” in globes, the WCO said. Subheadings 4905.10 for globes, 4905.91 for other maps in book form and 4905.99 for other maps are deleted. In their place are inserted the following provisions:

• 4905.20.00 - maps and similar charts, in book form
• 4905.90.20 - other, globes
• 4905.90.60 - other maps and hydrographic or similar charts of all kinds, including wall maps, and topographical plans.