4410.11.00.20 - Surface-covered with melamine-impregnated paper 🖩
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 classification, 4410.11.00.20, specifically covers particle board, oriented strand board (OSB), and similar boards of wood or other ligneous materials, which have been surface-covered with melamine-impregnated paper. This means the board's surface is coated with paper that has been treated with melamine resin, typically to provide durability, moisture resistance, and a decorative finish. These boards are often used in furniture manufacturing, cabinetry, and construction.
It is important to distinguish this category from its siblings. While 4410.11.00.10 refers to unworked or merely sanded particle board, and 4410.11.00.30 covers boards surfaced with decorative laminates of plastic, this classification is for surfaces specifically treated with melamine-impregnated paper. The "Other" category, 4410.11.00.60, serves as a residual for particle board of wood that does not fit into the other specified surface treatments.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification decisions at this level will hinge on confirming the presence and nature of the melamine-impregnated paper surface covering on the particle board. The scope is limited to this specific type of surface treatment on particle board of wood.