4410.19.00.20 - 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, 4410.19.00.20, specifically covers particle board, oriented strand board (OSB), waferboard, and similar composite wood or ligneous material boards that have been surface-covered with melamine-impregnated paper. This includes boards where the surface layer is created by impregnating paper with melamine resin, which is then applied to the board. These boards are typically used in furniture manufacturing, construction, and interior finishing applications where a durable, decorative, and easily maintained surface is desired.
It is crucial to distinguish this category from its siblings. HTS 4410.19.00.10 covers unworked or only sanded boards, lacking any surface covering. HTS 4410.19.00.30 pertains to boards surfaced with decorative laminates of plastic, a distinct material and application process from melamine-impregnated paper. HTS 4410.19.00.60 is a residual category for other similar boards not specifically described by the other subheadings.
As this is a leaf node within the HTS, there are no further subcategories. Classification under this specific code hinges on the definitive characteristic of the melamine-impregnated paper surface. When classifying, importers and exporters should ensure the surface treatment precisely matches the description of melamine-impregnated paper, distinguishing it from other decorative or protective surface applications.