4410.19.00.60 - Other 🖩
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
HTS Code 4410.19.00.60 encompasses particle board, oriented strand board (OSB), waferboard, and similar wood-based boards that do not fit into the more specifically defined surface-treated categories under heading 4410.19.00. These products are characterized by their construction from wood particles, strands, or wafers, agglomerated with resins or other organic binders. This category is intended for goods that are either unworked, or have undergone only basic processing such as sanding, but have not been further enhanced with melamine-impregnated paper or decorative plastic laminates.
This classification distinguishes itself from its siblings by its residual nature. HTS Code 4410.19.00.10 specifically covers products that are unworked or only further worked by sanding. Similarly, 4410.19.00.20 and 4410.19.00.30 are designated for boards that have been surface-covered with melamine-impregnated paper or decorative plastic laminates, respectively. Therefore, this "Other" category is for all other types of particle board, OSB, and similar boards of wood that are neither unworked/sanded nor have these specific decorative surface treatments.
As a leaf node, HTS Code 4410.19.00.60 has no further subcategories. Classification within this code relies on a thorough examination of the board's composition and the absence of the specific surface treatments defined in its sibling categories. It represents the final destination for qualifying wood-based panel products that do not meet the criteria for more specialized classifications within heading 4410.