4411.94.00.50 - Impregnated with bitumen
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4411.94.00.50, specifically classifies fiberboard of wood or other ligneous materials that has been impregnated with bitumen. This treatment involves the incorporation of bitumen, a viscous black or dark brown substance derived from petroleum or coal, into the fiberboard. The impregnation is typically done to enhance properties such as moisture resistance, durability, or fire retardancy. Products falling under this heading are not further mechanically worked or surface covered in ways that would alter their fundamental nature beyond the bitumen impregnation.
Distinguishing this category from its sibling, 4411.94.00.60, is crucial. While both fall under "Other" fiberboard with a density not exceeding 0.5 g/cm³, this specific subheading is solely for boards impregnated with bitumen. The sibling category likely covers other types of "Other" fiberboards that do not possess this particular characteristic. Therefore, the presence or absence of bitumen impregnation is the key differentiator at this level.
As this is a leaf node, there are no further subcategories. Classification into 4411.94.00.50 is final once the goods meet the criteria of being fiberboard, of a density not exceeding 0.5 g/cm³, not mechanically worked or surface covered, and specifically impregnated with bitumen. Examples of goods that would fall here include certain types of sheathing panels or construction boards where bitumen is incorporated for specific performance benefits.