4410.11.00.10 - Unworked or not further worked than sanded 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3, kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4410.11.00.10, specifically covers particle board, a manufactured wood product composed of wood particles, such as chips, shavings, or sawdust, that have been bonded together with a resin or other organic binder. The crucial defining characteristic of this sub-classification is that the particle board is either unworked or has undergone only minimal processing, such as sanding, to achieve a smooth surface. This means that any finishing, such as the application of decorative papers or laminates, has not yet been applied.
It is important to differentiate this category from its siblings. Unlike 4410.11.00.20, which covers particle board surface-covered with melamine-impregnated paper, and 4410.11.00.30, which includes particle board with decorative plastic laminates, this classification is for boards that have not yet received such surface treatments. If the particle board has received other surface treatments not falling under the aforementioned categories, it would be classified under 4410.11.00.60, "Other."
As a leaf node in the HTS classification structure, this category does not have further subcategories. Its scope is precisely defined by the material (wood particles bonded with organic binders), form (particle board), and the limited extent of processing (unworked or sanded). This ensures that importers and exporters can accurately identify and declare goods that meet these specific criteria, distinct from more finished or treated wood composite panels.