4411.13.10.00 - Not mechanically worked or surface covered
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers medium density fiberboard (MDF) with a specific thickness range, namely exceeding 5 mm but not exceeding 9 mm. The key defining characteristic is that these panels are neither mechanically worked beyond basic cutting nor have their surfaces covered with any material. This exclusion is crucial, as it differentiates them from more finished or processed fiberboard products.
Within the broader category of medium density fiberboard, this specific subheading isolates panels based on their physical dimensions. It distinguishes itself from other thickness categories of MDF. The "Not mechanically worked or surface covered" descriptor is paramount, meaning the raw, unfinished surface of the fiberboard, within the specified thickness range, is the sole criterion for inclusion here.
As this is a leaf node in the HTS structure, there are no further subcategories. Classification under this code is definitive for medium density fiberboard that meets the 5 mm to 9 mm thickness requirement and lacks any post-production surface treatment or mechanical alteration. Examples would include raw sheets of MDF intended for further processing, such as cutting into specific shapes, routing, or applying veneers or paints by the importer.