Oak Grain Melamine Faced OSB Subfloor Panels from China
Oriented strand board (OSB) sheets with decorative oak grain melamine-impregnated paper overlay, used as exposed subflooring in flooring applications. Classified in HTS 4410.11.00.20 because OSB qualifies as 'similar board' to particle board when surface-covered with melamine-impregnated paper per the heading description.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm OSB strand orientation and density meets particle board 'similar board' criteria; test melamine adhesion and formaldehyde emissions; declare intended end-use as construction panels to prevent furniture misclassification