Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances:
Part of: 44 — Wood and articles of wood; wood charcoal
N363520 · 2026-08-03 — The tariff classification of particle board blocks from China
Product information and images were submitted for our review. The product under consideration is a drilled particle board block used as a pallet component. You do not provide the dimensions of the block, but it appears to be approximately 5-6 inches cubed. The block consists of wood particles agglomerated with resin. The blocks are drilled through the center, from top to bottom, and the corners are eased. The blocks are used as the blocks separating the top and bottom decks of a wooden pallet. You suggest that the blocks are classifiable under subheadings 4401.49.0090 or 4421.99.9880,…
N355151 · 2025-11-03 — The tariff classification of insulated oriented strand board from Canada
The classification was requested for oriented strand board (OSB) with a layer of insulation. Product information and pictures were submitted for our review. The product under consideration is BTRBoard OSB. This product consists of a 7/16” layer of OSB adhered to a 1 3/16” layer of polyurethane (PU) foam. The PU foam has a thin layer of fiberglass affixed to it for protection during shipping. The OSB is used as sheathing in buildings, with the PU foam acting as insulation. The OSB is used as OSB would typically be used, but with improved insulation properties. The Explanatory Notes to the…
N330251 · 2023-01-31 — The tariff classification of a multilayer particle board panel from China
The request was returned to you for additional information, which was received by this office on January 11, 2023. The ruling was requested on multilayer particle board panels. Product information and a sample were submitted for our review. Item number P26, which has been termed, “Laminated Oriented Strand Board (LOSB)” is a 4’ x 8’ (or 9’) x 18mm-thick panel constructed of particle board and wood chip layers. You state that the panel consists of 5 layers: a face and back of particle board and a core composed of three layers of non-oriented wood chips. We have observed that the panel has…
N324696 · 2022-04-04 — The tariff classification of door jamb products from China
The ruling was requested on several door jamb products. Product information and images were submitted for our review. There are six items under consideration. Item 1 is a flat door jamb constructed of finger-jointed, edge-glued pine wood. The wood is shaped with a continuous profile throughout its length. The face is flat, and the back has three half-circle grooves that run the length of the jamb. The face corners are radius-curved. The face is wider than the back and the edges slope diagonally inward between the face and back. The ends of the jambs are continuously shaped with a rabbet (or…
N279556 · 2016-10-20 — The tariff classification and marking of pallet blocks from Germany and The Netherlands
The ruling was requested on pallet blocks. Photos and product information were submitted for our review. In your letter, you describe the pallet blocks as being constructed of wood particles and, apparently, resin, that are subjected to heat and high pressure to form a homogeneous wood structure. The blocks are rectangular, may have mitered corners, or are shaped to various rounded profiles, and some appear to be drilled or extruded with a central hole. The blocks are not surface coated or covered in any way. The blocks vary in measurement, but generally range from 70mm to 145mm in length and…
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