4410.12.00 - Oriented strand board (OSB)

This HTS category, 4410.12.00, specifically covers oriented strand board (OSB) and similar boards made from wood or other ligneous materials. These boards are characterized by their construction, where wood strands are randomly oriented in layers and then bonded together with resins or other organic binding substances. OSB is a engineered wood panel product commonly used in construction for subflooring, roof decking, and wall sheathing due to its strength and stability.

Unlike its sibling category 4410.11.00, which pertains to particle board (made from smaller wood particles or shavings), and 4410.19.00, which covers other similar board types, this heading is precisely for OSB. The key distinguishing feature is the orientation of the wood elements. While particle board has a more uniform, granular composition, OSB's defining characteristic is the directional alignment of its wood strands, particularly in the outer layers, which contributes to its superior structural properties.

Within this classification, two subcategories exist to further refine the classification of OSB. The first, 4410.12.00.10, addresses OSB that is unworked or has undergone only sanding. The second subcategory, 4410.12.00.20, encompasses all other OSB that has been further processed beyond sanding. This distinction is important for customs purposes, as different levels of processing can influence import duties and regulations.