HS 441090 Other
Quick Answer: Particle board and similar board of wood, not further worked than compressed, glued or otherwise chemically bonded, imported under HS 441090 enters the UK at 6.00%, the EU at 7.00%, and the US at a range from Free to 20%. This residual classification, designated "Other," applies to wood-based panels that do not fit into more specific subheadings within Chapter 44. Importers and customs brokers should carefully review the specific composition and manufacturing process of their wood-based panels to ensure accurate classification, as misclassification can lead to incorrect duty payments. CustomTariffs aggregates this data, highlighting the varying tariff burdens across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4410900000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4410900000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4410900000 | Free | — | ["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 441090 cover?
This subheading covers particle board and similar board of wood or other ligneous materials, other than those of heading 4410.10. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes products like oriented strand board (OSB), waferboard, and fiberboard, provided they are not specifically classified under other headings. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses such composite wood panels when they do not meet the specific criteria for other subheadings within 4410, particularly those made from wood particles or fibers bonded with adhesives.
What falls outside HS 441090?
The following products are excluded from HS 441090: plywood of coniferous species (4407.10), plywood of non-coniferous species (4407.20), and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, with a thickness exceeding 6 mm (4407.90). Also excluded are wood paving blocks (4418.20) and cellular wood panels (4418.90). For instance, a laminated veneer lumber (LVL) product, while a composite wood material, would typically be classified under 4409.90 if it's not a board of particles or fibers.
What are common classification mistakes for HS 441090?
A common error is misclassifying composite wood panels based solely on their appearance without considering the manufacturing process and constituent materials. For example, mistaking a product made from wood fibers bonded with resin for a particle board classified under 4410.90 when it should be classified as fiberboard under a more specific subheading if available, or under 4412.90 if it's a plywood-type construction. Adherence to General Interpretative Rule 1 and Rule 3(b) is crucial for determining the essential character of the composite product.
How should importers classify products under HS 441090?
The correct procedure for classifying products under HS 441090 involves a thorough examination of the product's composition and manufacturing method. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the EU TARIC. Key considerations include whether the material is composed of particles, fibers, or strands, and the type of binder used. If the product fits the description of "particle board and similar board of wood or other ligneous materials" and is not specifically covered elsewhere, 4410.90 is the appropriate classification.
How is the duty calculated for products under HS 441090?
A shipment of 10,000 square meters of medium-density fiberboard (MDF) declared at a customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4410.90.9000, which is often used for "other" similar boards.
Which trade agreements reduce duties for HS 441090?
Several free trade agreements may reduce the applicable duty rate for HS 441090, 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 duty-free entry for eligible products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 441090, and how are they calculated?
HS code 441090 covers 'Particle board and similar board of comminuted wood or of other ligneous materials, whether or not bonded with resins or other organic binding agents - Other'. Duty rates vary significantly by importing country. For example, under the US tariff schedule (USITC), the general Most Favored Nation (MFN) rate is 3.2% ad valorem. In the EU (TARIC), the rate can be 2.7% ad valorem. The UK Trade Tariff may list a rate of 4.0% ad valorem. These are 'ad valorem' duties, meaning they are calculated as a percentage of the declared customs value of the goods. For instance, if a shipment of goods classified under 441090 has a customs value of $10,000 and the MFN duty rate is 3.2%, the import duty would be $10,000 \times 0.032 = $320.
What are the classification criteria for goods falling under HS code 441090 'Other'?
HS code 441090 is a residual category within heading 4410, which covers particle board and similar boards. Heading 4410 specifically includes particle board, OSB (oriented strand board), and similar boards made from comminuted wood or other ligneous materials, whether or not bonded with resins or other organic binding agents. The 'Other' designation (441090) applies to particle board and similar boards that do not meet the specific criteria for other subheadings within 4410, if any exist in a particular tariff schedule. Importers must first ensure the product is indeed a particle board or similar board of comminuted wood or ligneous materials, bonded with resins. If it doesn't fit a more specific description within 4410, it would then fall under the residual 'Other' category.
What documentation is typically required for importing goods classified under HS code 441090?
Standard import documentation for goods classified under HS code 441090 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed. Some countries may also require specific phytosanitary certificates or declarations to ensure compliance with environmental or timber regulations, particularly if the wood source is of concern. It is crucial for importers and customs brokers to consult the specific import requirements of the destination country's customs authority.
How do trade agreements, such as Free Trade Agreements (FTAs), affect the duty rates for HS code 441090?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 441090 if the goods originate from a country that is a party to the agreement. For example, if a shipment of particle board classified under 441090 originates from a country with a Free Trade Agreement with the importing nation, it may qualify for a preferential duty rate, which could be Free (0% ad valorem) or a reduced percentage, instead of the standard MFN rate. To claim preferential treatment, importers typically need to provide a valid Certificate of Origin issued by the exporting country's authorities or a declaration from the exporter, demonstrating that the goods meet the rules of origin stipulated in the FTA.
Are there specific considerations for classifying 'Other' particle board under HS 441090 versus other wood-based panels?
Yes, the key distinction for HS 441090 is that the product must be a 'particle board' or a 'similar board of comminuted wood or of other ligneous materials, whether or not bonded with resins'. 'Comminuted wood' refers to wood particles, shavings, chips, or similar forms. If the board is made from larger, intact wood veneers or sheets, it would likely be classified under Chapter 44, but in a different heading (e.g., plywood, blockboard, laminated board). If the material is not wood-based, but rather made from other ligneous materials like straw or bagasse, it would also fall under 4410 if it meets the 'similar board' criteria. The 'Other' designation (441090) is used when the product fits the general description of heading 4410 but not any more specific subheadings that might exist within a country's tariff schedule.