Wood Panel
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4410190010 | 35.0% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4410110010 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π² Wood Panel (Wooden Scrubbing Boards)
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
π One: Product Definition & Classification β What Exactly Is a "Wood Panel"?
A wood panel β in the context of your product β refers to a wooden scrubbing board (also known as a wooden washboard or dish scrubber) made from solid wood or wood-based materials. Despite its functional name, this item is not a structural building panel but rather a handcrafted wooden tool used for cleaning dishes, kitchenware, or household surfaces.
β οΈ Key Classification Clue:
- If the item is shaped like a flat board, not a panel for construction, and used for scrubbing, it falls under wooden articles of a kind used for household or personal use β not as a structural material.
- It is not a plywood, particleboard, or MDF panel used in furniture or construction.
π¦ Two: HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Applicable Use Case | Is It a Structural Panel? |
|---|---|---|---|
4421.99.98.80 |
Wooden scrubbing board, fits "other wooden articles" category, not a panel | Handheld cleaning tool, artisanal or household use | β No β not a construction panel |
4410.19.00.10 |
Wooden panel, made of wood, classified as "other wood panels" | Used in crafting, DIY, or decorative items | β Yes β but not for structural use |
4421.91.98.80 |
Wooden scrubbing board, categorized under "other wooden articles" | Functional household tool, non-structural | β No β not a panel for building |
4410.11.00.10 |
Wood panel, similar in nature to particle board orε¨θ±ζΏ (chipboard), used in furniture or crafts | Lightweight, flat wooden sheets for non-structural applications | β Yes β but not for load-bearing use |
π Critical Distinction:
-4410.1xcodes apply to flat wood sheets used in manufacturing (e.g., for cabinets, shelves, or decorative panels), even if they resemble particle board.
-4421.9xcodes apply to finished wooden articles used for functional or decorative household purposes, like scrubbing boards, cutting boards, or tool handles.
π° Three: 2026 Updated Tariff Breakdown (With Add-on Taxes & Legal Basis)
β Target Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (inclusive)
π― 1. 4421.99.98.80 β Wooden Scrubbing Board (Other Wooden Articles)
| Item | Details |
|---|---|
| Base Duty | 3.3% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Threshold | β Not eligible (denied under U.S. de minimis rules) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4421.99.98.80 β FOOTNOTE:9903.88.01 |
π Explanation:
- 3.3% base tariff: Standard rate for non-structural wooden articles.
- +25% USITC 301 Tariff: Imposed under Section 301 of the Trade Act of 1974 due to Chinaβs unfair trade practices.
- +10% IEEPA 122 Clause Tariff: Enforced under the International Emergency Economic Powers Act (IEEPA), targeting goods from China, Hong Kong, and Macau.
- Total: 38.3% β Highly punitive, especially for small-volume or artisanal goods.
π― 2. 4410.19.00.10 β Wood Panel (Other Wood Panels, Non-Structural)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:4410.19.00.10 β FOOTNOTE:9903.88.01 |
π Note:
- Even though this code is for wood panels, if the item is not used in construction or load-bearing applications, and is instead used for crafts or household tools, it still falls under this category if it resembles particle board or chipboard in form.
- No base tariff, but 25% + 10% = 35% total β still very high.
π― 3. 4421.91.98.80 β Wooden Scrubbing Board (Other Wooden Articles)
| Item | Details |
|---|---|
| Base Duty | 3.3% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4421.91.98.80 β FOOTNOTE:9903.88.01 |
π Clarification:
- This code is identical in tax treatment to4421.99.98.80, but used when the item is not classified under "other wooden articles" in a different subheading.
- Same 38.3% rate β no difference in cost.
π― 4. 4410.11.00.10 β Wood Panel (Similar to Particle Board / Chipboard)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:4410.11.00.10 β FOOTNOTE:9903.88.01 |
π Important:
- This code applies only if the item is flat, thin, and resembles particle board or chipboard β even if itβs used for a scrubbing board.
- No base duty, but 35% total β slightly lower than the 38.3% for other wooden articles.
π οΈ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Shows dimensions, material type (e.g., birch, pine), and intended use |
| β Product Photos (with label & close-up) | βοΈ | Proves it's a scrubbing board, not a structural panel |
| β Technical Drawings / CAD Files | βοΈ | Helps classify shape and function |
| β Commercial Invoice | βοΈ | Must clearly state: βWooden Scrubbing Board, Handcrafted, for Household Useβ |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility; if from China, 35β38.3% applies |
| β Packing List | βοΈ | Shows unit count, weight, packaging β avoids split shipment risks |
| β Third-Party Test Report (if applicable) | βοΈ | For safety (e.g., non-toxic finish, no heavy metals) |
β 2.η³ζ₯ζε·§ (Declaration Strategy β Key Rules)
π₯ "Shape Matters, Use Defines, Name Must Be Exact!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Flat wooden board used for scrubbing, no structural role | 4421.99.98.80 or 4421.91.98.80 |
Mislabeling as "wood panel" β wrong code |
| Thin, flat board made from wood particles, used in crafts | 4410.11.00.10 or 4410.19.00.10 |
Calling it a "scrubbing board" β lower tariff risk |
| Item has a handle, grooves, and is clearly a tool | Must use 4421.9x codes |
Using 4410.1x β risk of rejection |
| Item is not used for cleaning, but for decoration | 4421.99.98.80 |
Still applies β as long as itβs a wooden article |
β 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Artisanal or hand-carved wooden scrubbing board | Use 4421.99.98.80 β emphasize "handmade" and "non-structural" |
| Mass-produced wooden board resembling chipboard | Use 4410.11.00.10 β if itβs flat and thin |
| Mixed material (wood + plastic) | Do NOT use any wood panel code β may be classified as composite β higher risk |
| Export from Vietnam/Mexico/Thailand | Apply for IEEPA exemption β may reduce rate to 0β5% |
| Re-export from a bonded warehouse | Use HTSUS 9802.00.00 for duty-free re-entry (if eligible) |
π Five: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4421.99.98.80 / 4410.11.00.10 |
35.0% β 38.3% | None (but de minimis denied) | Highest tariff burden |
| π¨π³ China | 4421.99.98.80 |
5% | CCC, RoHS | No additional tariffs |
| πͺπΊ European Union | 4421.99.98.80 |
0% (if CE compliant) | CE, REACH | No 301/IEEPA tariffs |
| π¦πΊ Australia | 4421.99.98.80 |
5% | RCM | No extra duties |
| π―π΅ Japan | 4421.99.98.80 |
0% | PSE | No additional tariffs |
π Insight:
- The U.S. is the only market imposing 35β38.3% tariffs on this product from China.
- Non-Chinese origin goods (e.g., Vietnam, Mexico) may qualify for IEEPA exemption β 0% tariff.
π Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
β Mistake 1: Calling a wooden scrubbing board a "wood panel" in the invoice
π Result: Customs may reclassify it under 4410.11.00.10 β 35% tariff instead of 38.3% β but still high.
β Mistake 2: Not providing photos showing the grooves and function
π Result: Customs may assume it's a panel β higher risk of audit or seizure.
β Mistake 3: Using a generic name like "Wooden Board" or "Wood Plate"
π Result: Classification ambiguity β delayed clearance or penalty.
β Mistake 4: Attempting to split shipment into "wood" and "handle"
π Result: Each part may be taxed at 89.5% β total tax > 179%!
β Correct Labeling Example:
"Wooden Scrubbing Board, Hand-Carved, Birch Wood, 12x8 inches, Grooved Surface, for Dish Cleaning, Non-Structural, Made in China"
π― Seven: Final Verdict β Smart Import Strategy for 2026
π― Key Takeaways:
πΉ If itβs a tool, not a panel β use
4421.9xcodes β 38.3% tariff
πΉ If itβs flat and chipboard-like β use4410.11or4410.19β 35.0% tariff
πΉ No de minimis relief β even small shipments pay full 35β38.3%
πΉ U.S. is the only high-risk market β China-origin = high cost
π£ Call to Action: Act Now to Save Your Profit!
π Contact a U.S. Customs Broker + Submit product photos + Request Advance Ruling (Pre-Approval)
π Switch origin to Vietnam/Mexico to avoid 301/IEEPA tariffs β save up to 35%
πΌ Use a professional HS Code classifier β one mistake = $5,000+ in penalties
β¨ Pro Tip:
If your wooden scrubbing board is handcrafted, eco-friendly, and marketed as a sustainable kitchen tool, consider branding it as a "natural cleaning tool" β this can help justify a lower tariff classification during review.
π£ Your Product. Your Profit. Your Precision.
β
Accurate HS Code = Lower Tax = Faster Clearance = Happy Customers
πΌ Donβt let a misclassification sink your shipment!
π’ Professional Customs, One Accurate Code at a Time!
π Export Smarter. Import Faster. Win More.
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.