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

11 declarable lines

Heading 4410 covers wood-based panel boards made by bonding wood particles, strands or similar ligneous material with resin or another binder. It is split first by board type, particle board, oriented strand board (OSB) and other board, then by how far the board is finished: unworked or only sanded, faced with melamine-impregnated paper, faced with decorative plastic laminate, or otherwise worked. All declarable lines in the heading carry a general (MFN) rate of Free.

Products in this heading

Plain particle board panels for furniture cores
Sanded particle board cut to size
Oriented strand board (OSB) sheathing panels
OSB subfloor panels
Waferboard panels
Particle board faced with melamine-impregnated paper
Particle board faced with decorative plastic laminate
OSB panels surface-worked beyond sanding

How to choose the right subheading

Board type: particle board, oriented strand board (OSB), or other board of wood or other ligneous material.
Species or material: boards of wood go to 4410.11, 4410.12 or 4410.19; other ligneous materials go to 4410.90.
Surface treatment: untreated or only sanded, faced with melamine-impregnated paper, faced with decorative plastic laminate, or otherwise worked.
Degree of working: cutting to size or sanding keeps the board in the basic lines; added facing or edge work moves it to a surface-covered or other line.

Often confused with

Medium density fiberboard (MDF) and other fiberboard
Made from wood fibers, not particles or strands, so it falls in the fiberboard heading.
Heading 4411
Plywood and veneered panels
Built from thin layers of veneer rather than agglomerated particles or strands.
Heading 4412
Veneer sheets for plywood
Sliced or peeled wood sheets of thickness not over 6 mm, not agglomerated board.
Heading 4408
Sawn wood boards
Solid wood sawn lengthwise, not a bonded particle or strand panel.
Heading 4407
Assembled flooring panels and builders' joinery
Panels further worked into flooring or joinery parts are classified as builders' carpentry.
Heading 4418

Frequently asked questions

What is the HTS code for oriented strand board (OSB)?

OSB that is unworked or not further worked than sanded is 4410.12.00.10, with a general (MFN) rate of Free. OSB that is further worked is 4410.12.00.20, also Free.

What is the duty on melamine-faced particle board?

Particle board surface-covered with melamine-impregnated paper is classified under 4410.11.00.20, and its general (MFN) rate is Free.

How do I classify particle board covered with a decorative plastic laminate?

Particle board surface-covered with decorative laminates of plastic goes under 4410.11.00.30, general (MFN) rate Free. Particle board that is only sanded or otherwise plain goes under 4410.11.00.10 or 4410.11.00.60, both also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.