fiberboard
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4411121000 | 35.0% | CN | US | 官方文档 |
| 4411131000 | 35.0% | CN | US | 官方文档 |
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AI分析
🪵 Fiberboard (Wood/Ligneous Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Understand "Fiberboard"?
Fiberboard, in the context of international trade, refers to panels made of wood or other ligneous (woody) materials, bonded with resins or other organic substances. It is not a single unified category but is split based on density, thickness, and processing status. For Medium Density Fiberboard (MDF), the key differentiator is thickness and surface treatment.
Two Main Categories for MDF: 1. Thin MDF (≤ 5mm): Often used for cabinet backs, drawer bottoms, or decorative laminates. 2. Thick MDF (> 5mm but ≤ 9mm): Used for furniture components, doors, and general construction.
⚠️ Critical Distinction Point:
- If the board is not mechanically worked (e.g., not profiled, grooved) and not surface covered (e.g., not laminated, veneered, or painted) → It is considered "raw" or "unprocessed" fiberboard.
- If it is mechanically worked or surface-covered, it falls under different sub-headings (not covered in this specific data set).
- The data provided focuses strictly on "Not mechanically worked or surface covered" MDF.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Thickness Condition | Processing Status |
|---|---|---|---|---|
4411.12.10.00 |
Medium Density Fiberboard (MDF), ≤ 5 mm thickness | Cabinet backs, thin panels, lightweight furniture parts | Exceeds 0 mm but ≤ 5 mm | Not mechanically worked or surface covered |
4411.13.10.00 |
Medium Density Fiberboard (MDF), > 5 mm to ≤ 9 mm thickness | Furniture carcasses, doors, general construction boards | > 5 mm but ≤ 9 mm | Not mechanically worked or surface covered |
🔍 Key Reminder:
- Thickness is King: The cut-off point is exactly 5 mm.
- ≤ 5mm →4411.12.10.00
- > 5mm and ≤ 9mm →4411.13.10.00
- Surface Treatment Matters: These codes apply ONLY if the board is NOT laminated, veneered, or mechanically profiled. If it is laminated, it likely falls under4411.14or4411.15.
- Material: Must be wood or other ligneous materials bonded with resins.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current 2026 Tariff Structure
🎯 1. 4411.12.10.00 —— MDF (Thickness ≤ 5 mm, Unprocessed)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ NO (Section 301 goods are subject to surtax even under de minimis for most carriers, though specific enforcement varies, the legal liability exists) |
| Legal Basis Path | HTSUS:4411.12.10.00 → USITC Footnote 9903.88.01 (Section 301) |
📌 Explanation:
- The base duty is 0%, which might seem favorable.
- However, the 25% Section 301 surcharge applies to all Chinese-origin MDF falling under this category.
- Effective Cost Impact: You pay 25% extra on top of the CIF value. No base duty offset.
🎯 2. 4411.13.10.00 —— MDF (Thickness > 5 mm & ≤ 9 mm, Unprocessed)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ NO (Subject to Section 301) |
| Legal Basis Path | HTSUS:4411.13.10.00 → USITC Footnote 9903.88.01 (Section 301) |
📌 Explanation:
- Identical tax treatment to the thin MDF.
- The 25% surtax is the dominant cost factor.
- Even though the base rate is 0%, the effective import tax is 25%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Medium Density Fiberboard (MDF)", thickness, and "Not mechanically worked or surface covered". |
| ✅ Packing List | ✔️ | Specify dimensions and weight. Help customs verify thickness if questioned. |
| ✅ Product Specifications | ✔️ | Detailed description including resin type, density (kg/m³), and exact thickness range. |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin. Essential for applying the correct 25% surtax. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | May be required for customs or safety compliance, especially regarding resin content. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 “Exact Thickness, No Surface, Raw MDF Only!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Thin MDF (≤ 5mm) | 4411.12.10.00 - MDF, ≤ 5mm, Uncoated |
Labeling as "Plywood" or "Particle Board" → Misclassification risk |
| Thick MDF (5-9mm) | 4411.13.10.00 - MDF, >5mm & ≤9mm, Uncoated |
Labeling as "Finished Furniture Parts" → Higher duties or inspection |
| Laminated MDF | NOT 4411.12/13 |
Misdeclaring laminated board as raw MDF → Penalties & Back Taxes! |
| Profiled/Edge-banded MDF | NOT 4411.12/13 |
Misdeclaring as raw → Customs may reclassify to processed wood, different tax rate |
⚠️ Warning:
- If your MDF is laminated, veneered, or has machined edges, it DOES NOT belong in4411.12.10.00or4411.13.10.00.
- Misdeclaration can lead to class action investigations, fines, and shipment holds.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Thickness in One Shipment | Declare separately. If a container has both ≤5mm and >5mm boards, you must split the HS codes. Mixing them may cause customs to reject the entire shipment or apply the highest scrutiny. |
| Sample Shipments (De Minimis) | Even for low-value samples, if the value exceeds $800 USD, Section 301 applies. For <$800, verify if current CBP enforcement ignores Section 301 on de minimis (policy fluctuates). Best practice: Assume 25% applies to avoid risk. |
| Origin Marking | Ensure each board or package is marked "Made in China". Unmarked goods may face additional scrutiny. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4411.12.10.00 / 4411.13.10.00 |
25% | Base 0% + 25% Surtax. High cost. |
| 🇨🇳 China | 4411.12 / 4411.13 | 0% - 5% | Import duty may be low, but VAT applies (13%). |
| 🇪🇺 EU | 4411.12 / 4411.13 | 0% | Generally no tariff, but strict EUDR (Deforestation Regulation) compliance needed. |
| 🇬🇧 UK | 4411.12 / 4411.13 | 0% - 5% | Post-Brexit tariffs vary; check UK Global Tariff. |
📌 Conclusion:
- USA is the most challenging market for Chinese MDF due to the flat 25% surtax.
- EU/UK require strong environmental documentation (EUDR) but have lower tariffs.
- Cost Optimization: Consider sourcing MDF from non-China origins (e.g., Vietnam, Malaysia) to avoid the 25% US surtax, if possible.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring laminated/violated MDF as "Raw MDF"
👉 Consequence: Customs reclassifies to 4411.14 or higher, potentially changing tax rate and triggering anti-dumping duties.
❌ Mistake 2: Ignoring the 5mm threshold
👉 Consequence: Using 4411.12.10.00 for 6mm boards leads to underpayment. Customs audits will recover the difference + penalties.
❌ Mistake 3: Assuming "Fiberboard" equals "Particle Board"
👉 Consequence: Particle board has different HS codes (4411.14, 4411.91, etc.). Misclassification slows clearance.
✅ Correct Action:
"Medium Density Fiberboard (MDF), Uncoated, 4mm Thickness, Made in China, Compliant with CARB Phase 2 Emissions Standards"
🎯 VII. Conclusion: Precision in Classification Saves Costs!
🎯 Remember the Mantra:
🔹 "Thickness defines the code (≤5mm vs >5mm)."
🔹 "No surface, no machining = Raw MDF."
🔹 "China Origin + MDF = 25% Surtax in USA."
📌 Pro Tip:
- If your MDF is surface-covered (e.g., melamine-faced), do NOT use 4411.12.10.00 or 4411.13.10.00. It likely falls under 4411.14.10.00 or 4411.15.10.00, which may have different tax implications (though often still subject to 301).
- Always verify if your specific product is "mechanically worked." Edge-banding counts as working!
📣 Immediate Action:
📞 Contact a licensed customs broker to confirm the exact physical state of your MDF (thickness, surface, edge treatment).
🚀 Calculate landed cost: CIF + 25% Surtax + Port Fees + Brokerage.
💼 Accurate declaration protects your supply chain and bottom line!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point matters in global trade!
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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。