4412.92.07.00 - Containing at least one layer of particle board 🖩
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 | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4412.92.07.00, specifically classifies "Other" plywood, veneered panels, and similar laminated wood products that contain at least one layer of particle board. This means the product is a composite wood panel where at least one constituent layer is particle board, and it is not otherwise specified under more granular subheadings within Chapter 44. The defining characteristic is the presence of particle board as a component within the laminated structure, differentiating it from other laminated wood products that may use only veneer or other wood-based panels as core materials.
Within the "Other" classification for plywood, veneered panels, and similar laminated wood (4412.92), this specific subheading distinguishes itself by the inclusion of particle board. The primary differentiation lies in the material composition of at least one layer. While other subheadings under 4412.92 might cover products with different core materials or combinations, this code is precisely for those incorporating particle board.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification under this code hinges on the definitive presence of at least one layer of particle board in an otherwise laminated wood product, not specifically covered by preceding subheadings. Examples would include laminated panels with a particle board core sandwiched between veneers, or composite boards where particle board is a distinct functional layer within the lamination process.