Particle Board Cork Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6808000000 | 35.0% | CN | US | Official Doc |
| 4410110060 | 35.0% | CN | US | Official Doc |
| 4410110010 | 35.0% | CN | US | Official Doc |
AI Analysis
π² Particle Board & Cork Board (Wood-Based Panels)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Particle Board"?
In international trade, "Particle Board" and "Cork Board" are broadly categorized as engineered wood products. However, customs classification depends strictly on the raw material source and manufacturing process.
Cork Board (θ½―ζ¨ι’η²ζΏ): Made from cork granules (plant fiber/bark). It does not fall under Chapter 44 (Wood), but rather Chapter 68 (Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials).
Particle Board (ζ¨θ΄¨ι’η²ζΏ): Made from wood particles (wood fibers, sawdust, shavings). It falls strictly under Chapter 44 (Wood and Articles of Wood).
β οΈ Key Distinction:
- If the raw material is cork/bark βε½ε ₯ 6808.00.00.00
- If the raw material is wood/wood fibers β ε½ε ₯ 4410.11.00.60 / 4410.11.00.10
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
| HS Code | Product Description | Applicable Scenario | Raw Material Source |
|---|---|---|---|
6808.00.00.00 |
Cork Board, material is cork particles, shape is board; conforms to the definition of boards made of plant fibers/particles bonded together. | Architectural insulation, acoustic panels, cork-specific applications | β Cork (Plant fiber/bark) |
4410.11.00.60 |
Particle Board, material is wood, shape is particle board; belongs to the category of Particle Board/OSB. | General furniture, cabinetry, construction panels | β Wood (Wood fibers) |
4410.11.00.10 |
Particle Board, material is wood, shape is particle board; fully complies with classification explanations. | Premium furniture, high-end cabinetry, specific wood-particle specs | β Wood (Wood fibers) |
π Important Reminder:
- Do not misclassify Cork Board as Wood Board (Chapter 44). Even though both are "boards," the raw material determines the Chapter (68 vs. 44). - All Wood Particle Boards must be declared under 4410.11. Specific sub-codes (.60vs.10) depend on precise wood species or manufacturing standards defined in the local tariff schedule.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current applicable rates for Chinese origin goods under Section 301 and IEEPA.
π― 1. 6808.00.00.00 ββ Cork Board (Cork Particles)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Additional Duty) |
| Section 122 Duty | +10.0% (Specific Clause 122 Tariff) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Applicable (High combined tariff prevents benefit) |
| Legal Basis Path | Base: 6808 β S301: +25% β Cl122: +10% |
π Explanation:
- Although the base tariff for cork boards is low (0%), the Section 301 (25%) and Section 122 (10%) surcharges are strictly applied to Chinese-origin cork products. - Total Cost Impact: 35%. This is a significant cost driver for cork-based insulation or packaging materials.
π― 2. 4410.11.00.60 & 4410.11.00.10 ββ Wood Particle Board (Wood Particles)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Additional Duty) |
| Section 122 Duty | +10.0% (Specific Clause 122 Tariff) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base: 4410.11 β S301: +25% β Cl122: +10% |
π Note:
- Both wood particle board codes (.60and.10) carry the exact same tariff structure. - The distinction between.60and.10is often based on specific wood density, formaldehyde emission levels, or specific sub-headings in the US Harmonized Tariff Schedule (HTS), but the tax impact is identical. - Total Cost Impact: 35%. Wood-based particle boards are also heavily impacted by trade tensions.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Essential Documents)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Raw Material (Cork vs. Wood), Density, Formaldehyde Emission (E0/E1/E2), Thickness. |
| β Material Certificate | βοΈ | Proof of raw material origin (e.g., Cork Bark vs. Pine/Oak sawdust). Crucial for distinguishing Chapter 68 vs. 44. |
| β Product Photos | βοΈ | Clear images showing cross-section to verify particle composition. |
| β Commercial Invoice | βοΈ | Must specify "Particle Board" or "Cork Board" explicitly. Avoid vague terms like "Wood Plank." |
| β Packing List | βοΈ | Detailed weight and volume. |
| β FDA/CPSC Compliance (if applicable) | βοΈ | For furniture/cabinetry, ensure formaldehyde limits meet US standards (TSCA Title VI). |
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Code Second; Cork is 68, Wood is 44!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Cork Board | 6808.00.00.00 - "Cork Board, 100% Cork Particles" |
Misdeclare as 4410 β Customs Audits & Re-classification |
| Wood Particle Board | 4410.11.00.60 or .10 - "Wood Particle Board, Pine/Wood" |
Misdeclare as 4412 (Plywood) β Different Tariff/Regulation |
| Mixed Material | Split invoice or clarify dominant material | Vague description "Engineered Board" β Delays/Fines |
| Formaldehyde Level | Declare E0/E1 on invoice | Omit β TSCA Title VI Violation |
β 3. Special Handling
| Scenario | Advice |
|---|---|
| Cork vs. Wood Confusion | Provide lab test reports confirming material composition. Customs may test random samples. |
| Wood-Based Board (4410) | Ensure formaldehyde emissions are declared. US has strict TSCA Title VI limits. Non-compliant goods will be rejected. |
| Section 122 Specifics | Verify if your specific product line is exempt from Clause 122. Usually, it applies to broad categories of Chinese wood/cork products. |
| Pre-Ruling Recommendation | Apply for an Advance Ruling from CBP if unsure whether a product is "Cork" or "Wood." |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6808.00.00.00 / 4410.11.00.xx |
35% (0% Base + 25% S301 + 10% Cl122) | TSCA Title VI (Formaldehyde) | High tariff barrier. |
| π¨π³ China | 6808.00.00.00 / 4410.11.00.xx |
~5-10% | GB Standards | Domestic production hub. |
| πͺπΊ EU | 4410 / 6808 |
Varies (Often 0-5%) | CE Marking, Ecolabel | No Section 301 equivalent. |
| π¨π¦ Canada | 4410 / 6808 |
Varies | CSA Standards | FTA considerations. |
π Conclusion:
- The US market imposes a heavy 35% total tariff on both Cork and Wood Particle Boards from China. - Cost Efficiency: Consider sourcing from non-China origins (e.g., Vietnam, EU, South America) to avoid Section 301 and Clause 122 surcharges.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring Cork Board as 4410 (Wood) to avoid Chapter 68 scrutiny.
π Consequence: Customs rejects declaration, demands proof, causes delays. If proven wrong, penalties apply.
β Error 2: Ignoring TSCA Title VI for Wood Particle Boards.
π Consequence: Goods held at US border, fined, or destroyed for exceeding formaldehyde limits.
β Error 3: Using generic term "Particle Board" without specifying "Wood" vs. "Cork."
π Consequence: CBP issues a Request for Information (RFI), delaying clearance by days/weeks.
β Error 4: Assuming "Green" or "Eco-friendly" labels exempt from Section 301.
π Consequence: No exemption. Both Cork and Wood Particle Boards from China are fully subject to the 35% tariff.
β Correct Approach:
"Cork Board, 100% Recycled Cork Particles, Formaldehyde-Free, HS 6808.00.00.00"
"Wood Particle Board, Pine/Wood, E1 Formaldehyde Level, HS 4410.11.00.60"
π― VII. Conclusion: Professional Declaration, Cost Control, Risk Mitigation
π― Remember:
πΉ "Cork is 68, Wood is 44; 35% Tax in the US, Plan Ahead!"
πΉ "TSCA Compliance for Wood, Material Proof for Cork; Avoid Delays and Fines!"
π Pro Tip:
If your Particle Board or Cork Board is manufactured in Vietnam, Malaysia, or Mexico, you may qualify for lower or zero tariffs under USMCA or favorable FTAs, avoiding the 35% US surcharge.
Recommend Advance Ruling (CBP Ruling) for ambiguous products.
π£ Immediate Action:
π Contact Professional Customs Broker + Provide Material Specs + Apply for HS Code Pre-Ruling
π Ensure Smooth Clearance, Optimize Costs, Scale Your Business!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved in Tariffs is Pure Profit!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.