HTS Index

HTS heading 4410

Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances — 15 codes under this heading, with the duty on each.

CodeDescriptionGeneral rateUnits
4410Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances + Ch. 99not stated
4410.11.00Particle board + Ch. 99Free
4410.11.00.10Unworked or not further worked than sanded + Ch. 99Free (inherited from 4410.11.00)m3, kg
4410.11.00.20Surface-covered with melamine-impregnated paper + Ch. 99Free (inherited from 4410.11.00)m3, kg
4410.11.00.30Surface-covered with decorative laminates of plastic + Ch. 99Free (inherited from 4410.11.00)m3, kg
4410.11.00.60Other + Ch. 99Free (inherited from 4410.11.00)m3, kg
4410.12.00Oriented strand board (OSB) + Ch. 99Free
4410.12.00.10Unworked or not further worked than sanded + Ch. 99Free (inherited from 4410.12.00)m3, kg
4410.12.00.20Other + Ch. 99Free (inherited from 4410.12.00)m3, kg
4410.19.00Other + Ch. 99Free
4410.19.00.10Unworked or not further worked than sanded + Ch. 99Free (inherited from 4410.19.00)m3, kg
4410.19.00.20Surface-covered with melamine-impregnated paper + Ch. 99Free (inherited from 4410.19.00)m3, kg
4410.19.00.30Surface-covered with decorative laminates of plastic + Ch. 99Free (inherited from 4410.19.00)m3, kg
4410.19.00.60Other + Ch. 99Free (inherited from 4410.19.00)m3, kg
4410.90.00.00Other + Ch. 99Freem3, kg

10 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.

Additional duties may apply

15 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.