Plastic Laminate Covered Particle Board Kitchen Cabinet Door from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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