Ponderosa Pine Particle Board Closet Liner from United States
Closet liner panels with Ponderosa Pine veneers on a particle board backing, used for wardrobe shelving. The coniferous outer plies and particle board core place it under tariff item 4412.99.00 as other laminated wood with both outer plies of coniferous wood.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Clearly document the particle board core and Ponderosa Pine veneers in the shipping documents
• Ensure the product is not surface-covered with opaque materials
• Work with a customs broker to confirm the tariff classification