HS 441012 Oriented strand board (OSB)
Quick Answer: Oriented strand board (OSB) imported under HS 441012 enters the UK at 6.00%, the EU at 7.00%, and the US at 40% under the MFN rate. This Harmonized System code specifically covers oriented strand board (OSB), a type of engineered wood panel made from rectangular strands of wood arranged in cross-oriented layers. OSB is commonly used in construction for sheathing, subflooring, and roofing. Importers should be aware of the significant duty rate difference for the US market. CustomTariffs aggregates this data, highlighting the need for careful tariff planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4410120000 | — | — | — |
| 4410121000 | 6.00 % | — | — |
| 4410129000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4410120000 | 7.00 % | — | — |
| 4410121000 | 7.00 % | — | — |
| 4410129000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44101200 | Free | — | — |
| 4410120010 | — | — | ["m<sup>3</sup>","kg"] |
| 4410120020 | — | — | ["m<sup>3</sup>","kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 441012 cover?
This subheading covers oriented strand board (OSB) that is not further worked than by sawing or cutting to shape. According to the World Customs Organization's Harmonized System Nomenclature, OSB is a panel made from wood strands or wafers, oriented in specific directions and bonded together with adhesives under heat and pressure. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, specifying that these panels are characterized by the directional arrangement of the wood elements, contributing to their structural integrity and specific applications in construction.
What falls outside HS 441012?
The following products are excluded from HS 441012: particle board (HS 4412), plywood (HS 4412), fiberboard (HS 4411), and other wood-based panels not meeting the specific oriented strand construction. For instance, panels made primarily from wood chips or sawdust bonded together, or those with a layered structure of veneers, would be classified under different headings. Similarly, OSB that has undergone further processing, such as lamination, coating, or grooving, would likely fall into a more advanced classification within Chapter 44 or Chapter 46, depending on the nature of the additional work.
What are common classification mistakes for HS 441012?
A common error is misclassifying OSB based on its thickness or intended use rather than its construction. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly classify OSB as plywood if they focus on its panel form, or as particle board if they overlook the oriented strand structure. It is crucial to verify the manufacturing process and the directional arrangement of wood strands, as this is the defining characteristic for OSB under HS 441012.
How should importers classify products under HS 441012?
The correct procedure for classifying products under HS 441012 involves a thorough examination of the product's physical characteristics and manufacturing process. Importers and customs brokers must confirm that the product is composed of wood strands or wafers arranged in specific directions and bonded with adhesives. Consulting the product's technical specifications, manufacturer's declarations, and the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential. If uncertainty remains, seeking a binding ruling from customs authorities is advisable.
How is the duty calculated for products under HS 441012?
A shipment of 100 sheets of OSB, each measuring 4 feet by 8 feet and 0.5 inches thick, declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($1,500 USD × 0.05 = $75.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4410.12.0000.
Which trade agreements reduce duties for HS 441012?
Several free trade agreements may reduce the applicable duty rate for HS 441012, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a USMCA Certificate of Origin is typically required for USMCA, or a GSP Form A for GSP beneficiaries, depending on the specific origin country and the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for Oriented Strand Board (OSB) classified under HS code 4410.12?
Import duty rates for HS code 4410.12 (Oriented strand board, of wood, whether or not 'いております' or similar forms, whether or not planed, sanded or end-jointed) vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 6.00% ad valorem. The European Union, via TARIC, may have different rates depending on the origin and specific product. The UK Trade Tariff also lists specific rates. It is crucial to consult the latest official tariff schedule for the importing country to determine the exact duty applicable to your shipment.
How is Oriented Strand Board (OSB) specifically classified under HS code 4410.12, and what are the key criteria?
HS code 4410.12 covers 'Oriented strand board (OSB), of wood, whether or not planed, sanded or end-jointed'. The key classification criteria are that the board must be made of wood strands or wafers that are oriented in specific directions during the manufacturing process, typically layered at right angles to each other, and bonded with adhesives under heat and pressure. This orientation is what distinguishes OSB from other wood-based panels like particleboard (HS 4412) or plywood (HS 4412). The product must also be of a thickness exceeding 6mm.
What documentation is typically required for importing Oriented Strand Board (OSB) under HS code 4410.12?
Standard documentation for importing OSB (HS 4410.12) includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. These can include a certificate of origin to claim preferential duty rates under trade agreements, and potentially phytosanitary certificates or declarations to ensure compliance with timber import regulations and prevent the introduction of pests or diseases. Importers should verify specific requirements with customs authorities in the destination country.
How are import duties for OSB (HS 4410.12) calculated, and can you provide an example?
Import duties for OSB are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US for HS 4410.12 is 6.00%, and you import a shipment of OSB with a declared customs value of $10,000, the import duty would be calculated as: 6.00% of $10,000 = $600. Some countries may also apply specific duties based on quantity (e.g., per cubic meter), or a combination of ad valorem and specific duties. Always confirm the applicable duty calculation method with the importing country's customs tariff.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, offer preferential duty rates for Oriented Strand Board (OSB) under HS code 4410.12?
Yes, trade agreements can significantly impact duty rates for HS code 4410.12. For example, if the OSB originates from a country that is a party to the US-Mexico-Canada Agreement (USMCA), it may qualify for duty-free entry into the United States, provided all rules of origin are met and a valid certificate of origin is presented. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with third countries that could grant preferential or zero duty rates on OSB imports into the EU, subject to origin criteria. Importers must carefully review the specific rules of origin for each relevant trade agreement to determine eligibility for preferential treatment.