Waterproof Bitumen Impregnated Particleboard for Subflooring from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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