Softwood Underlayment Fiberboard Sheet from China
Low-density fiberboard sheets (≤0.5 g/cm³) from spruce-pine-fir (S-P-F) fibers for flooring underlayment. HTS 4411.94.0080 as other low-density, per Chapter 44 S-P-F note applicability. Provides cushioning under hardwood or laminate flooring.
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
• Specify S-P-F origin if applicable; mixed spruce/pine/fir qualifies per 4407.13 note extended to fiberboard
• Thickness gauging critical; too rigid may classify as 4411.93 higher density
• Moisture content testing prevents warping claims during import inspection