4411.92.20.00 - Not surface covered (except for oil treatment)
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 category, 4411.92.20.00, specifically classifies fiberboard of wood or other ligneous materials that is *not* surface-covered, excluding any board that has undergone oil treatment. The defining characteristic here is the absence of any additional surface treatment beyond the bonding of wood particles, fibers, or veneers. These boards are further defined by their density, falling into the "exceeding 0.8 g/cm3" range.
This classification is distinct from other categories within the "Other" designation at this level by the explicit exclusion of surface-covered materials. Siblings would include fiberboard that *is* surface-covered, such as those with decorative veneers, laminates, or paint applied, or those that have undergone specific treatments like oiling for enhanced durability or water resistance. The focus for 4411.92.20.00 is solely on the core fiberboard structure without these additional finishes.
As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, classification within 4411.92.20.00 relies on confirming that the fiberboard meets the density requirements (exceeding 0.8 g/cm3) and definitively lacks any surface covering or oil treatment. Examples include certain types of high-density particleboard or medium-density fiberboard (MDF) that are intended for further processing or direct use without aesthetic or protective surface enhancements.