The tariff classification of particle board blocks from China

N363520
August 3, 2026
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4410.00.0060
Ms. Tiffany Ye ND Paper, Inc. 2001 Spring Road Oak Brook, IL 60523 RE: The tariff classification of particle board blocks from China Dear Ms. Ye: In your letter, dated July 22, 2026, you requested a binding tariff classification ruling on particle board pallet components. 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, Harmonized Tariff Schedule of the United States (HTSUS), which provide for wood waste, not agglomerated, or other articles of wood. We disagree with both subheadings, as the blocks are agglomerated and because they are not “other articles”. The instant blocks are classifiable elsewhere. The blocks meet the definition of particle board as set forth in the Explanatory Notes to the Harmonized System: It is usually made from wood chips or particles obtained by the mechanical reduction of roundwood or wood residues. It may also be produced from other ligneous materials such as fragments obtained from bagasse, bamboo, cereal straw or from flax or hemp shives. Particle board is normally agglomerated by means of an added organic binder, usually a thermosetting resin, which generally does not exceed 15 % of the weight of the board. Particle board is specifically provided for in heading 4410, HTSUS. Note 4 to Chapter 44, HTSUS, specifically states that particle board of heading 4410 can be continuously shaped or perforated:

Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. The way the particle board blocks are worked does not give them the character of articles of other headings. Therefore, the blocks remain classifiable in heading 4410 as particle board blocks. The applicable subheading for the particle board blocks will be 4410.11.0060, HTSUS, which provides for 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: 4410 Of wood: Particle board: Other. The general rate of duty will be free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division