Analysis
HTS 4410.12.00 covers oriented strand board (OSB) under heading 4410 (particle board, oriented strand board (OSB) and similar board (for example, waferboard)…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in m3 and kilograms.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
For statistics it divides in two: 4410.12.00.10 for unworked or not further worked than sanded and 4410.12.00.20 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 61% of the 257 tariff lines in chapter 44, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4410.11.00 (of wood: particle board, duty-free), 4410.19.00 (of wood: other, duty-free) and 4410.90.00 (particle board, oriented strand board (OSB) and similar…, duty-free).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4410.11.00 | Of wood: particle board | 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 |