HS 441192 Other

HS code 441192, classified under 'Other' particle board and similar board of wood or of other ligneous materials, not further worked than hot-pressed or extruded, whether or not bonded with resins or other organic binding agents, has varying duty rates depending on the importing country's tariff schedule. For instance, the U.S. Most Favored Nation (MFN) rate is 6.00% ad valorem. In the European Union, under the TARIC system, rates can range significantly, often starting around 7.00% ad valorem, but can be subject to specific trade agreements or anti-dumping duties. The UK Trade Tariff also shows a standard rate of 7.00% ad valorem. Importers must consult the specific tariff schedule of their destination country for precise rates, including any potential preferential rates under Free Trade Agreements (FTAs).

The import duty for HS code 441192 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of particle board classified under 441192 has a customs value of $10,000 and the applicable duty rate is 6.00% (e.g., U.S. MFN rate), the import duty would be calculated as: $10,000 (Customs Value) × 0.06 (Duty Rate) = $600. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always verify the duty calculation method with the destination country's customs authority.

HS code 441192 covers 'Other' particle board and similar boards. The primary criteria for classification under Chapter 44, specifically heading 4411, relate to the material (wood or other ligneous materials), the manufacturing process (hot-pressed or extruded), and whether binding agents (resins or other organic binders) are used. This 'Other' subheading is a residual category for particle board and similar boards that do not meet the specific criteria of other subheadings within 4411, such as those defined by density (e.g., 4411.10 for fibreboard of wood with a density not exceeding 0.5 g/cm³ or exceeding 0.8 g/cm³). If a board is not specifically classified by density or other defining characteristics in preceding subheadings, and it is a particle board or similar board made by hot-pressing or extrusion, it will likely fall under 4411.92.

Standard import documentation for goods classified under HS code 441192 generally 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 for transport. 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 under a trade agreement. Some countries may also require specific phytosanitary certificates or declarations to ensure compliance with environmental and health regulations, particularly for wood-based products. Importers and customs brokers should always confirm the exact documentation requirements with the customs authority of the destination country.

The applicability of preferential duty rates for HS code 441192 depends heavily on the specific Free Trade Agreements (FTAs) between the exporting and importing countries. For example, if the goods originate from a country that is part of the USMCA (United States-Mexico-Canada Agreement), preferential rates may apply when importing into the U.S. or Canada. Similarly, goods originating from countries with FTAs with the European Union might benefit from reduced or zero duties under the EU's trade policy. To leverage these agreements, importers must ensure that the goods meet the relevant Rules of Origin stipulated in the FTA and obtain a valid Certificate of Origin from the exporter. This document is crucial evidence for customs authorities to grant preferential tariff treatment. It is essential to consult the specific FTA text and the customs regulations of the importing country to confirm eligibility and requirements.