4411.14.60.00 - Not surface covered (except for oil treatment) 🖩

This HTS category, 4411.14.60.00, specifically classifies medium density fiberboard (MDF) that has a thickness exceeding 9 millimeters and is not surface-covered, with the exclusion of boards that have undergone oil treatment. This designation targets a particular type of engineered wood product characterized by its density, thickness, and the absence of surface enhancements like veneers, laminates, or paints, aside from specific oil treatments which are separately accounted for. These boards are typically used in furniture manufacturing, cabinetry, and other applications where structural integrity and a smooth, unfinished surface are desired.

The key differentiator for this classification, as indicated by its sibling category 4411.14.90, lies in the absence of surface coverings. While 4411.14.90 encompasses other medium density fiberboard products of the same thickness that *do* possess surface treatments, this category is reserved for the raw, unfinished MDF panels. The distinction is crucial for customs purposes, as different surface finishes can affect the material's properties, applications, and potentially its tariff treatment.

As this node is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification is complete at this level, identifying a specific niche of MDF based on its thickness, density, and lack of surface treatment (with the noted oil treatment exception). Therefore, the focus for classification under 4411.14.60.00 is on confirming the material composition, density, thickness, and the absence of any applied surface coverings beyond oil treatment.