Spruce S-P-F Cellular Panels from China
Cellular panels made from S-P-F (spruce-pine-fir mixed stands) with a honeycomb core for framing and sheathing applications. These are cellular wood panels under tariff item 4418.92.00, as they are wood-based and feature a cellular structure, consistent with Chapter 44 coverage.
Duty Rate — China → Canada
3%
Import Tips
• Classify the panels as cellular wood panels and document the S-P-F wood source
• Ensure the honeycomb core is clearly described in the import documentation
• Verify that the panels are not considered assembled flooring panels, which may fall under a different tariff item