4410.19.00.30 - Surface-covered with decorative laminates of plastic
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3, kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers particle board, oriented strand board (OSB), and similar wood-based boards that are further processed by being surfaced with decorative laminates of plastic. These laminates provide a finished aesthetic and functional surface, typically for use in furniture, cabinetry, or interior construction. The defining characteristic for this category is the specific application of a decorative plastic laminate to the board's surface.
It is crucial to distinguish this category from its siblings. HTS code 4410.19.00.10 applies to unworked or only sanded boards, lacking any surface treatment. HTS code 4410.19.00.20 specifically classifies boards surfaced with melamine-impregnated paper, which is a distinct material from the plastic laminates covered here. The remaining sibling, 4410.19.00.60, encompasses other types of processed boards not fitting the criteria of this or the other specified subheadings.
As this is a leaf node, there are no further subcategories under this specific HTS code. Classification at this level is determined by the presence and type of surface covering. Therefore, proper identification of the decorative laminate material as plastic is the primary criterion for assigning goods to this classification.