4410.90.00

Analysis

HTS 4410.90.00 covers particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with… under heading 4410 (particle board, oriented strand board (OSB) and similar board (for example, waferboard)…).

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. 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), 4410.12.00 (oriented strand board (OSB), duty-free) and 4410.19.00 (of wood: other, duty-free).

Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.

Census statistics map these goods to NAICS 321219 (Reconstituted Wood Product Manufacturing), an industry of 192 US establishments employing 14,132 people. That is the industry code a US manufacturer of the same product would normally use.