4410.12.00

Oriented strand board (OSB)

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: Of wood

Heading: 4410 Chapter: 44 As of August 15, 2026

Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

Duty rates

Column 1 (General / MFN)

Free

Column 2 (Non-NTR)

40%

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

No active Chapter 99 measures are linked to this code.

Rate-change history

What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.

  1. NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)

    Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026

    See the change →
  2. Base rate HTS 2023

    Column 1 general rate set to Free.

Related CBP rulings

N355151 November 3, 2025

The tariff classification of insulated oriented strand board from Canada

The tariff classification of insulated oriented strand board from Canada

N330251 January 31, 2023

The tariff classification of a multilayer particle board panel from China

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.

N324696 April 4, 2022

The tariff classification of door jamb products from China

The tariff classification of door jamb products from China

N279556 October 20, 2016

The tariff classification and marking of pallet blocks from Germany and The Netherlands

The tariff classification and marking of pallet blocks from Germany and The Netherlands

N279029 September 30, 2016

The tariff classification and status under the North American Free Trade Agreement (NAFTA) of InsulFloor R3 boards

The sample submitted consists of a 1/2”-thick layer of oriented strand board (OSB) laminated onto a 1/2"-thick layer of polystyrene foam that is grooved along its back. The imported boards measure approximately 15.5” wide by 47.5” long. The

N275330 May 31, 2016

The tariff classification of decorative panel products and edgebanding material from Italy

Your submission describes two types of non-structural decorative panel products. The first is composed of compact high-pressure laminate (HPL) and is identified by the style name “SM’art Compact.” The second you identify as melamine-faced c

N235888 December 20, 2012

The tariff classification and marking requirements of items from various countries included in a countertop installation kit.

The submitted sample is described as an installation kit. You have stated it is used to assist in the installation of laminate countertops. The kit includes the following items: One file – the file is made of steel and measures over 17 cm i

N026747 May 23, 2008

Classification and country of origin determination for men’s and boys’ knit jackets; Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone; General Note 3(a)(v); 19 CFR 102.21(c)(2); tariff shift.

Style 4410 “Double Knit Color Block Jacket” is a men’s jacket constructed from 92% polyester, 8% cotton, double knit fabric. Style 4410 features a self-fabric stand-up collar; a full front opening with a zippered closure; long, raglan sleev

H004685 February 23, 2007

Eligibility for UAFTA Preference for certain home sewing machine furniture

The subject merchandise is sewing furniture cabinetry utilized in the home by persons who have a requirement for a sewing machine and ancillaries to be contained in one unit or desk. Horn Australia intends to import the following home sewin

K84323 April 9, 2004

The tariff classification of laminated particleboard from Canada

The ruling was requested on laminated particleboard to be made into shelves. The product to be imported consists of sheets of particleboard in various sizes. The most common sizes are 5/8” thick x 49” wide x 97” long and 5/8” thick x 61” wi

K81555 December 29, 2003

The tariff classification of a workbench and workbench components from China

The ruling was requested on a workbench and on workbench components. A photograph of a workbench with its parts labeled and a description were submitted. The workbench consists of a wooden top and wooden shelves, a steel frame and plastic d

H88330 March 21, 2002

The tariff classification of OSB (oriented strand board) rimboards from Canada

According to your description, the OSB is made from aspen, poplar, pine or other mixed hardwood and softwood logs. The logs are debarked and processed in a strander into 3-1/2” to 6” long and 1” wide strands. The strands are mixed with a re

Other codes in heading 4410

View all codes in heading 4410 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4410.12.00 from each major US trading partner.

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