4411.94.00.30 - Impregnated with bitumen 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4411.94.00.30, specifically covers fiberboard of wood or other ligneous materials that are impregnated with bitumen. This impregnation imparts particular properties, such as increased water resistance and durability, to the fiberboard. The underlying material is still fiberboard, as defined in headings 4411, and the density falls within the specified range of exceeding 0.35 g/cm³ but not exceeding 0.5 g/cm³.
This category is distinguished from its sibling, 4411.94.00.40 "Other," by the explicit presence of bitumen impregnation. While both fall under the "Other" subcategory for fiberboards of a density not exceeding 0.5 g/cm³ (and exceeding 0.35 g/cm³), the key differentiator here is the chemical treatment with bitumen. Other fiberboards classified under 4411.94.00.40 would not possess this specific impregnation.
As this is a leaf node, there are no further subcategories under this specific HTS code. Therefore, classification into 4411.94.00.30 is definitive once the material is identified as fiberboard meeting the density requirements and confirmed to be impregnated with bitumen. Examples include certain types of asphalt-impregnated fiberboard used in construction or insulation applications where enhanced moisture protection is a primary requirement.