4411.94.00.80 - Other 🖩
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 category, 4411.94.00.80, encompasses fiberboard of wood or other ligneous materials that are not specifically covered by preceding subheadings within the 4411.94.00.00 range. This "Other" designation signifies that the material does not possess the specific characteristics of fiberboard impregnated with bitumen (4411.94.00.70). The primary defining characteristic for inclusion in this category is that the fiberboard is of a density not exceeding 0.5 g/cm³, and it does not fall under any more specific prior classification.
The distinction from its sibling category, 4411.94.00.70, is crucial. While both are types of fiberboard with a density not exceeding 0.5 g/cm³, this category specifically excludes those that have been impregnated with bitumen, a petroleum-derived semi-solid. Therefore, fiberboard classified here would have undergone processes other than bitumen impregnation, or no specific treatment that would place it into a more specialized category.
As this is a terminal subheading (a leaf node), there are no further subdivisions. Classification under 4411.94.00.80 therefore represents the final destination for fiberboard meeting the density criteria, not impregnated with bitumen, and not falling under any other more specific description within Chapter 44. Practical examples might include certain types of low-density wood particleboard or fiberboard intended for general use where no specialized surface treatment or impregnation has been applied.