HTS heading · chapter 44
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
Analysis
Heading 4410 of the Harmonized Tariff Schedule covers 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. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 4410.11 (unnamed, 1 line), 4410.12 (unnamed, 1 line), 4410.19 (unnamed, 1 line) and 4410.90 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 44.
By Census's concordance, most of its statistical lines are made by Reconstituted Wood Product Manufacturing (321219). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4410.11.00 | Of wood: particle board | Free |
| 4410.12.00 | Oriented strand board (OSB) | Free |
| 4410.19.00 | Of wood: other | Free |
| 4410.90.00 | 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: other | Free |