HS 441194 Of a density not exceeding 0,5 g/cm3

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What products does HS 441194 cover?

This subheading covers fiberboard of wood or other ligneous materials, of a density not exceeding 0.5 g/cm³. As per the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes materials like particleboard and fiberboard that are manufactured by applying heat and pressure to wood particles, fibers, or shavings, often with the addition of binders. The key defining characteristic for classification under 4411.94 is the low density, specifically not exceeding 0.5 grams per cubic centimeter, as determined by standardized testing methods. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this density threshold as the primary determinant.

What falls outside HS 441194?

The following products are excluded from HS 441194: fiberboard with a density exceeding 0.5 g/cm³, which would be classified under other subheadings within heading 4411. Also excluded are composite wood products where wood is not the primary constituent, such as those predominantly made of plastics or metals. Products that are further processed beyond simple boards, like those fully assembled into furniture or specific construction components, are also not classified here. For instance, a finished wooden cabinet would fall under Chapter 94, not Chapter 44.

What are common classification mistakes for HS 441194?

A common error is misinterpreting or failing to accurately measure the density of the fiberboard. According to General Rule of Interpretation (GRI) 1 for the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may incorrectly assume a product is low-density without proper testing, leading to misclassification. Another mistake is confusing fiberboard with other wood-based panels like plywood (Chapter 44, heading 4412) or solid wood panels, which have different manufacturing processes and classification criteria.

How should importers classify products under HS 441194?

The correct procedure for classifying products under HS 441194 involves a two-step process. First, confirm that the product is indeed fiberboard of wood or other ligneous materials. Second, and critically, determine its density. This requires obtaining accurate technical specifications from the manufacturer or conducting independent laboratory testing to ensure the density does not exceed 0.5 g/cm³. Customs brokers and importers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the specific wording and any additional notes for this subheading.

How is the duty calculated for products under HS 441194?

A shipment of 100 square meters of low-density fiberboard (e.g., MDF) weighing 250 kg, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4411.94.1000 (Fiberboard of wood or other ligneous materials, of a density not exceeding 0.5 g/cm³).

Which trade agreements reduce duties for HS 441194?

Several free trade agreements may reduce the applicable duty rate for HS 441194, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying fiberboard originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for qualifying products from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's regulations.

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