4410.19.00.10 - Unworked or not further worked than sanded

This HTS classification, 4410.19.00.10, specifically covers particle board, oriented strand board (OSB), and similar boards (such as waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, that are "unworked or not further worked than sanded." This means the material is in its basic board form, with no additional surface treatments or significant processing beyond the sanding necessary for a smooth finish. Examples include raw particle board or OSB panels that have only undergone the sanding process to achieve a uniform surface.

It is crucial to distinguish this category from its siblings. HTS codes 4410.19.00.20 and 4410.19.00.30 cover similar wood-based boards that have been further processed to include surface coverings of melamine-impregnated paper or decorative laminates of plastic, respectively. Therefore, boards with these applied surface layers would not fall under this "unworked or not further worked than sanded" classification. If a board has any other finishing beyond sanding, such as painting, varnishing, or coating with decorative films, it would likely be classified under a different, more specific HTS code.

As this is a leaf node within the HTS, there are no further subcategories for this specific classification. The classification ends at this level of detail, meaning that any wood-based board meeting the criteria of particle board, OSB, or similar, and which is unworked or only sanded, will be classified here. This ensures a definitive classification for goods at this precise stage of manufacturing.