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Bitumen-Impregnated Low-Density Fiberboard Sheathing Panels from Mexico

These are low-density fiberboard panels (density ≤0.5 g/cm³) made from wood fibers, impregnated with bitumen for water resistance, used primarily as exterior sheathing in construction. They fall under HTS 4411.94.0050 because they are not mechanically worked or surface-covered beyond the bitumen impregnation, meeting the specific criteria for this subheading. The bitumen treatment provides essential protection against moisture without altering the base material's classification.

Duty Rate — Mexico → United States

10%

Rate breakdown

9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico

Import Tips

Verify density certification from manufacturer to confirm ≤0.5 g/cm³ compliance; obtain bitumen impregnation documentation for Customs review

Ensure no mechanical working or surface coverings to avoid reclassification

Common pitfall: mislabeling as higher-density board leading to duty adjustments