4410.11.00.30 - Surface-covered with decorative laminates of plastic

This HTS category, 4410.11.00.30, specifically classifies particle board, oriented strand board (OSB), and similar wood-based boards that are surface-covered with decorative laminates of plastic. These goods are derived from wood or other ligneous materials, agglomerated with resins or other organic binding substances, and are further processed by the application of decorative plastic laminates to their surface. The key characteristic distinguishing this classification is the presence of these plastic decorative coverings, which are typically applied for aesthetic purposes and to enhance durability.

This classification differentiates itself from sibling categories primarily by the type of surface covering. For example, 4410.11.00.10 covers unworked or merely sanded particle board, lacking any surface treatments. Similarly, 4410.11.00.20 pertains to particle board specifically covered with melamine-impregnated paper, a different lamination material than the plastic described here. Category 4410.11.00.60, "Other," serves as a residual category for particle board not meeting the specific criteria of the other subheadings within 4410.11.00.

As this HTS code represents a leaf node, there are no further subcategories. Therefore, the focus for classification within this code rests on confirming the presence of decorative plastic laminates as the surface covering, in contrast to other surface treatments or the absence of such treatments. This ensures accurate categorization of particle board products based on their specific finishing and material composition.