Phenolic Resin Coated MDF Ceiling Tile Backer from Mexico
Phenolic resin coated MDF backer boards, not exceeding 5 mm in thickness, with tongue-and-groove edges, designed for use behind acoustic ceiling tiles. The phenolic coating provides a smooth, moisture-resistant surface, while the MDF core offers structural rigidity. These boards are classified under tariff item 4411.12.00 as MDF of a thickness not exceeding 5 mm, as the coating does not alter their essential fibreboard nature.
Duty Rate — Mexico → Canada
Import Tips
• Ensure the boards are not cut to specific ceiling tile shapes, as that may classify them as articles of heading 44.18 or Chapter 94
• Document the resin coating type and thickness to support classification as MDF
• Be prepared to demonstrate that the boards are not acoustic tiles themselves, which fall under Chapter 68 or 94