Plastic Laminate Covered Particle Board Kitchen Cabinet Door from Canada
A pre-finished particle board panel with a decorative plastic laminate surface, designed specifically for kitchen cabinet doors. It falls under HTS 4410.11.00.30 because it is particle board of wood surface-covered with decorative laminates of plastic, meeting the criteria for agglomerated wood particles bound with resins and overlaid with plastic sheeting for aesthetic and protective purposes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify the plastic laminate coverage exceeds 50% of surface area to qualify under this subheading; provide mill test certificates confirming wood particle composition and binder content
• Common pitfall: misclassifying as unfinished particle board (4410.11.00.10) if laminate is protective rather than decorative