Underlayment Particle Board from China
Smooth-surfaced particle board designed for flooring underlayment, with grooves for adhesive bonding, made from softwood particles. Classifies under HTS 4410.19.00 as other wood particle board despite application-specific features. Thickness usually 19/32 inch.
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
• Include tongue-and-groove dimension specs in commercial invoice for classification confirmation
• Certify sanded surface flatness (AA grade) to meet underlayment performance standards
• Stack with separators to prevent telegraphic transfer imprints on smooth faces