HS 441112 Medium density fibreboard (MDF)

Import duty rates for HS code 441112, Medium density fibreboard (MDF), vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 6.00% ad valorem. However, preferential rates may apply under trade agreements. The EU TARIC system and the UK Trade Tariff will show different rates, often with specific subheadings for different thicknesses or finishes. Always consult the specific tariff schedule of the destination country for the applicable duty rate. For instance, the UK Trade Tariff lists a duty of 0% for goods originating from countries with a Free Trade Agreement, while the standard rate can be higher.

HS code 441112 specifically covers Medium density fibreboard (MDF) that has a density exceeding 500 kg/m³ but not exceeding 800 kg/m³, and is of a thickness not exceeding 6 mm. This classification is based on the physical properties of the board, primarily its density and thickness, as determined by standardized testing methods. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the characteristics that define MDF for customs purposes, distinguishing it from other fibreboards like Hardboard (HS 4412) or Particle Board (HS 4412).

The calculation of import duty depends on the duty rate structure, which can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For HS 441112, if the duty rate is purely ad valorem, like the US MFN rate of 6.00%, the duty is calculated on the customs value of the goods. For example, if you import 10,000 square meters of MDF valued at $5,000 USD, the duty would be: $5,000 (Customs Value) * 6.00% (Duty Rate) = $300 USD. If the duty were a combination, such as 1.9¢/kg + 1.5% ad valorem, you would need both the weight and value of the shipment to calculate the total duty.

When importing MDF under HS code 441112, standard customs documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the destination country and any specific trade agreements or regulations, additional documents may be necessary. These could include a certificate of origin to claim preferential duty rates, and potentially phytosanitary certificates or declarations related to wood sourcing and treatment, especially if the MDF contains solid wood components or is subject to environmental regulations.

Several trade agreements can impact the duty rates for HS code 441112. For example, the United States has agreements like the United States-Mexico-Canada Agreement (USMCA), which may provide duty-free or reduced-duty access for MDF originating from Canada or Mexico, provided it meets the rules of origin. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide can also offer preferential rates for MDF imported into the EU. Similarly, the UK has its own set of FTAs post-Brexit. Importers and customs brokers must verify the origin of the MDF and consult the specific trade agreement's provisions and rules of origin to determine eligibility for preferential treatment.