Waterproof Bitumen Impregnated Particleboard for Subflooring from China
Low-density fiberboard made from wood particles, impregnated with bitumen for moisture protection in flooring underlayment. Ideal for bathrooms and basements where dampness is common. HTS 4411.94.00.70 applies to its ligneous material composition, low density, and bitumen treatment.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Provide density and impregnation specs in commercial invoice to prevent reclassification to higher-density categories
• Include ISPM 15 heat treatment certification if panels exceed certain dimensions to meet phytosanitary requirements
• Watch for common pitfall of declaring as 'OSB' which falls under 4412.33 if strand-based rather than fiberboard