Wood based panels (HS 4411936000)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4412913110 | 43.0% | CN | US | 官方文档 |
| 4412513111 | 43.0% | CN | US | 官方文档 |
| 4410110060 | 35.0% | CN | US | 官方文档 |
| 4410110010 | 35.0% | CN | US | 官方文档 |
| 4410190060 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Wood Based Panels: HS Code Classification & Tariff Analysis (USA Market)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Structure | Professional Clearance Strategy
📌 I. Product Definition: What Are "Wood Based Panels"?
Wood-based panels are engineered wood products manufactured by gluing together wood strands, particles, fibers, or veneers. In international trade, they are critical raw materials for furniture, flooring, cabinetry, and construction.
⚠️ Crucial Distinction:
The user inputHS 4411936000is not fully compliant with the specific 10-digit Harmonized Tariff Schedule (HTSUS) provided in the reference data. For precise US customs clearance, you must identify the exact structural composition (Veneer vs. Particleboard/MDF) to select the correct code from theDATAset below. - Veneer-based (Plywood/Laminated): Falls under Heading 4412. - Particleboard/MDF/Chipboard: Falls under Heading 4410 or 4411.
📦 II. HS Code Classification Matrix (Based on Provided DATA)
The following table maps your product type to the exact HS Codes and Tariffs defined in the reference data. Note that the input code 4411936000 is a generic international 8-digit code; the US requires a 10-digit breakdown.
| HS Code (10-Digit) | Product Description & Material Attribute | Material Classification | Base Tariff | 301 Add. Tariff | Section 301 (122) | Total Tax Rate |
|---|---|---|---|---|---|---|
| 4412.91.31.10 | Wood Panels, Veneer-based (Plywood/Laminated) | ✅ Consistent with Plywood/Laminated Wood | 8.0% | 25.0% | 10% | 43.0% |
| 4412.51.31.11 | Wood Panels, Veneer-based (Specific Thickness) | ✅ Consistent with Plywood Category | 8.0% | 25.0% | 10% | 43.0% |
| 4410.11.00.60 | Wood Substrate, Particleboard-like | ✅ Consistent with Particleboard/Chipboard | 0.0% | 25.0% | 10% | 35.0% |
| 4410.11.00.10 | Wood Panels, Explicitly Particleboard | ✅ Matches Particleboard Form & Class | 0.0% | 25.0% | 10% | 35.0% |
| 4410.19.00.60 | Wood Panels, Other Wood Substrates | ✅ High consistency with specific wood board categories | 0.0% | 25.0% | 10% | 35.0% |
🔍 Key Insight:
- If your "Wood Based Panel" is Plywood or Veneer-based (layers of wood glued together), it falls under 4412.xx.xx.xx with a 43% total tariff.
- If your "Wood Based Panel" is Particleboard, MDF, or Chipboard (compressed wood particles/fibers), it falls under 4410.xx.xx.xx with a 35% total tariff.
- Do not use a generic code. Misclassification can lead to audits, penalties, or delayed clearance.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs apply as per Section 301 and Section 301 (122) rules.
🎯 1. For Plywood/Veneer Panels (e.g., 4412.91.31.10)
| Item | Content |
|---|---|
| Base Duty Rate | 8.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01) |
| Section 301 (122) Additional Duty | +10.0% (Specific Chinese goods provision) |
| Total Effective Tax Rate | 43.0% |
| Tax Calculation | CIF Value × 43% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | HTSUS:4412.91.31.10 → 301_Add:25% → 301_122:10% |
📌 Explanation:
- The 8% is the standard Most Favored Nation (MFN) duty for plywood.
- The 25% is the major penalty tariff imposed under Trade Act Section 301.
- The 10% is an additional layer of tariffs specifically targeting certain Chinese wood products under newer trade provisions.
- Total: 43%. This is a high-cost barrier. You must factor this into your landed cost calculation.
🎯 2. For Particleboard/MDF Panels (e.g., 4410.11.00.10)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01) |
| Section 301 (122) Additional Duty | +10.0% (Specific Chinese goods provision) |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | HTSUS:4410.11.00.10 → 301_Add:25% → 301_122:10% |
📌 Explanation:
- Although the Base Duty is 0%, the 35% total tariff is still significant.
- Do not assume 0% duty! The Section 301 tariffs override the base rate.
- This applies to Particleboard, Hardboard, and Medium-Density Fiberboard (MDF).
🛠️ IV. Customs Clearance Practical Advice (Actionable Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| Commercial Invoice | ✅ Yes | Must clearly state "Wood Based Panels" and specify material (Plywood vs. Particleboard). |
| Packing List | ✅ Yes | Detail dimensions, weight, and number of plies/layers. |
| Material Certificate | ✅ Yes | Proves wood species and adhesive type (formaldehyde emissions). |
| ISF (10+2) Filing | ✅ Yes | Must file 24 hours before loading. |
| Fumigation Certificate | ✅ Yes | Required for raw wood products (ISPM 15 standard). |
| TSCA Title VI Compliance | ✅ Yes | EPA formaldehyde emission standard compliance document. |
✅ 2. Declaration Tips (Critical!)
🔥 "Material Specifics, No Generic Terms!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Plywood | "Wood Veneer Panels, Birch, 5-Ply, Glued" | "Wood Board" | Risk of misclassification → Higher duty or penalty |
| Particleboard | "Wood Particleboard, E-0 Grade, 18mm" | "Wood Fiber Board" | Risk of audit → Delayed release |
| MDF | "Medium Density Fiberboard, 4x8 ft" | "Wood Panel" | Risk of penalty → 35% vs 43% error |
✅ 3. Special Handling
| Situation | Recommendation |
|---|---|
| Composite Goods | If panels are pre-finished or laminated, ensure the HTS code reflects the primary material (wood), not the laminate. |
| Formaldehyde Emissions | Ensure TSCA Title VI compliance documents are attached. Non-compliance leads to refusal of entry. |
| Wood Treatment | If heat-treated, provide ISPM 15 mark. If chemically treated, provide MSDS. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 4412.xx.xx.xx or 4410.xx.xx.xx |
35% - 43% | TSCA Title VI, ISPM 15 |
| 🇨🇳 China | 4411 or 4412 |
5% - 8% | CCC (if applicable) |
| 🇪🇺 EU | 4412 or 4410 |
6% - 8% | EUTR (Wood Regulation) |
| 🇬🇧 UK | 4412 or 4410 |
6% - 8% | UKTR (Wood Regulation) |
| 🇨🇦 Canada | 4412 or 4410 |
0% - 5% | CFIA Permit |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 301 (122) tariffs.
- EU and UK require strict wood origin tracking (EUTR/UKTR).
- China has lower tariffs but strict domestic environmental standards.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using a generic 8-digit code like 4411936000 without US-specific 10-digit breakdown.
👉 Result: Customs may assign a default code with higher duties or reject the entry.
❌ Mistake 2: Confusing "Plywood" (4412) with "Particleboard" (4410).
👉 Result: Incorrect tariff rate (43% vs 35%) → Potential underpayment penalty.
❌ Mistake 3: Failing to declare formaldehyde emissions.
👉 Result: Refusal of Entry by CBP due to TSCA Title VI non-compliance.
❌ Mistake 4: Assuming "Wood Based Panels" are exempt from Section 301.
👉 Result: 35-43% tariff still applies. No exemption exists for these wood products.
✅ Correct Practice:
"Specify: Wood Veneer/Particleboard, Ply Count, Thickness, Formaldehyde Grade (E-0/E-1), and Correct 10-Digit HTSUS Code."
🎯 VII. Conclusion: Professional Classification for Cost Efficiency
🎯 Key Takeaway:
🔹 "Plywood = 43%, Particleboard = 35%. No Exemptions."
🔹 "Use 10-Digit HTSUS Codes for Accuracy."
🔹 "TSCA Compliance is Non-Negotiable."
📌 Pro Tip:
If your supplier is from Vietnam, Malaysia, or Thailand, you may avoid Section 301 tariffs (check origin rules carefully). However, anti-dumping duties may still apply. Always verify the Country of Origin on the bill of lading.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Provide detailed product specs (Veneer vs. Particle).
🚀 Ensure TSCA Title VI compliance documents are ready.
✨ Precision in Classification Saves You Thousands!
💼 Don't let a decimal point cost you your margin!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。