WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.10 -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. 4410.11 - Of wood : - - Particle board 4410.12 - - Oriented strand board (OSB) 4410.19 - - Other 4410.90 - Other Particle board is a flat product manufactured in various lengths, widths and thicknesses by press in^ or extrusion. It is usually made from wood chips or particles obtained by the mechanical reduction of roundwood or wood residues. It may also be produced fiom other ligneous materials such as fia ents obtained from bagasse, bamboo, cereal straw or fiom flax or hemp shives. Particle boar xs 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. r The chips, particles or other fragments constituting the particle boards of this heading are usually recognisable at the ed es of the board with the naked eye. However, in some cases, microsco ic examination may e re uired to distinguish the particles and fragments ftom the ligno-cel ulosic fibres charactmising?he fibreboard of heading 44.1 1. f % This heading also covers : (1) Oriented strand board, which is made from layers of thin strands of wood which are at least twice as long as they are wide. These strands are mixed with binders usually waterproof) such as isocyanate or henolic resins, interleaved together and laid own in layers forming a thick mat in whic the strands are generally onented lengthwise in the surface layers and generally cross oriented or laid down randomly in the m e r layers in order to give the board improved elastomechanical pro erties. The mat is subjected to heat and pressure producing a solid, uniform, rigid structura board. K P (2) Waferboard, which is made fiom thin they are wide. These wafers are mixed with or phenolic resins, interleaved together The mat is subjected to heat and pressure having high strength and water resistance. The particle boards of this heading are usually sanded. Moreover, they may be impregnated with one or more substances not essential for the agglomeration of their constituent materials but which confer on the board an additional property, e.g., impermeability to water, resistance to rot, insect attack, fire or the spread of flame, chemical agencies or electricity, greater density. In the last instance, the impregnating substances attain an important proportion. Extruded particle board may have holes running internally from end to end. Also classified in this heading are laminated panels consisting of : (I) particle board covered on one or both faces with fibreboard; (2) several particle boards whether or not covered on one or both faces with fibreboard; (3) several particle boards and several fibreboardsassembled in any order. The products of this headin remain classified herein whether or not they have been worked to form the shapes provided or in respect of the goods of heading 44.09, curved, corrugated, erforated, cut or formed to shapes other than square or rectan lar and whether or not they Rave been worked at the surface, the edge or the end, or coate or covered (e.g., with textile fabric, plastics, paint, paper or metal) or submitted to any other operation, provided these operations do not thereby give such products the essential character of articles of other headings. k f' The heading does not cover (a) Plates or strips of plastics containing wood flour as a filler (Chapter 39). (b) Veneered particle board and similar board (for example, oriented strand board and waferboard), whether or not with holes running internally fiom end to end (heading 44.12). (c) Cellular wood panels of which both faces are particle board (heading 44.18). (d) Boards of ligneous materials agglomerated with cement, plaster or with other mineral binding substances (heading 68.08). a Also excluded from this headin are goods having the character of articles or parts of articles more specificalIy covered elsewhere, w ether obtained directly by pressing, extrusion or moulding or by other processes. -
1.- This Chapter does not cover : (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11); (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01); (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04); (d) Activated charcoal (heading 38.02); (e) Articles of heading 42.02; (f) Goods of Chapter 46; (g) Footwear or parts thereof of Chapter 64; (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (ij) Goods of heading 68.08; (k) Imitation jewellery of heading 71.17; (l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) Parts of firearms (heading 93.05); (o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (p) Articles of Chapter 95 (for example, toys, games, sports requisites); (q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or (r) Articles of Chapter 97 (for example, works of art). 2.- In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3.- Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.