HTS heading · chapter 44
4411
Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Analysis
Heading 4411 of the Harmonized Tariff Schedule covers fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. It divides into 6 six-digit subheadings and 25 eight-digit tariff lines, with 36 ten-digit statistical suffixes below them.
16 of its 21 lines with a percentage rate are duty-free at the general rate (76%) and 5 are dutiable, from duty-free up to 6%. The median line pays duty-free.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 4411.92.40 (other: other).
4 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 4411.12 (of a thickness not exceeding 5 mm, 5 lines), 4411.13 (of a thickness exceeding 5 mm but not exceeding 9…, 5 lines), 4411.14 (of a thickness exceeding 9 mm, 5 lines) and 4411.93 (of a density exceeding 0.5 g/cm3 but not…, 5 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4411.12.10 | Not mechanically worked or surface covered | Free |
| 4411.12.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.12.30 | Tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: other | Free |
| 4411.12.60 | Not surface covered (except for oil treatment) | Free |
| 4411.12.90 | Other: other | 3.9% |
| 4411.13.10 | Not mechanically worked or surface covered | Free |
| 4411.13.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.13.30 | Tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: other | Free |
| 4411.13.60 | Not surface covered (except for oil treatment) | Free |
| 4411.13.90 | Other: other | 3.9% |
| 4411.14.10 | Not mechanically worked or surface covered | Free |
| 4411.14.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.14.30 | Tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: other | Free |
| 4411.14.60 | Not surface covered (except for oil treatment) | Free |
| 4411.14.90 | Other: other | 3.9% |
| 4411.92.10 | Not mechanically worked or surface covered | Free |
| 4411.92.20 | Not surface covered (except for oil treatment) | Free |
| 4411.92.30 | Tileboard which has been continuously worked along any of its edges and is dedicated for use in the construction of walls, ceilings or other parts of buildings | Free |
| 4411.92.40 | Other: other | 6% |
| 4411.93.10 | Not mechanically worked or surface covered | Free |
| 4411.93.20 | Laminated boards bonded in whole or in part, or impregnated, with synthetic resins | 1.9¢/kg + 1.5% |
| 4411.93.30 | Tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: other | Free |
| 4411.93.60 | Not surface covered (except for oil treatment) | Free |
| 4411.93.90 | Other: other | 3.9% |
| 4411.94.00 | Of a density not exceeding 0.5 g/cm3 | Free |