4411.14.20.00 - Laminated boards bonded in whole or in part, or impregnated, with synthetic resins

This HTS classification, 4411.14.20.00, specifically covers medium density fiberboard (MDF) that exceeds 9 mm in thickness and is further processed with continuous tonguing, grooving, or rabbeting along its edges. These boards are designed and manufactured for direct use in the construction of building components such as walls, ceilings, or other structural or decorative elements. The defining characteristic is the pre-applied joinery, enabling quick and efficient assembly in construction applications.

This category is distinguished from its sibling, 4411.14.30.00 ("Other"), by the presence of these specific continuous edge treatments. While both classify thick MDF, this particular subcategory requires the board to possess these fitted edges, indicating a specialized application in building assembly. The "Other" category would encompass similarly thick MDF that lacks these specific joinery features or is intended for applications other than direct building construction assembly.

As this is a leaf node, there are no further subcategories to introduce. The classification is complete at this level, focusing on the physical attributes (thickness and edge profiling) and intended use (building construction) of the fiberboard. This ensures precise identification and duty assessment for imported or exported goods meeting these specific criteria.