HS code · 4-digit heading
HS Code 44.10 – Particle board, oriented strand board (OSB) and similar board (e.g. waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
What HS 44.10 covers
HS Code 4410 covers a broad category of engineered wood panels, primarily Particle Board, Oriented Strand Board (OSB), and similar board types like waferboard, made from wood or other ligneous materials. These products are characterized by being agglomerated with resins or other organic binding substances, forming rigid sheets. This heading is distinct from solid wood lumber (Chapter 44) and other panel products like plywood (4412) or fibreboard (4411) due to the nature and size of the wood particles or strands used in their construction. Particle board uses small wood particles, while OSB uses larger, elongated strands oriented in specific directions for enhanced strength. For professionals in international trade, accurately classifying under 4410 is vital for determining correct tariff rates, complying with import regulations, and adhering to specific environmental standards. These materials are fundamental to global construction and furniture manufacturing, offering cost-effective and structurally sound alternatives to traditional lumber. Their trade significance lies in their versatility, often used for sheathing, subflooring, furniture cores, and packaging. Understanding the scope and boundaries—specifically, the 'agglomerated with resins' and 'particles/strands' aspects—ensures compliance and avoids penalties, especially given the commonality of these products in global supply chains. This heading reflects the industry's shift towards more efficient use of wood resources and engineered solutions.
- Covers
- Standard particle board panels
- Moisture-resistant particle board
- Fire-retardant particle board
- Oriented Strand Board (OSB/2, OSB/3, OSB/4)
- Structural OSB panels
- OSB subflooring
- OSB roof sheathing
- OSB wall sheathing
- Waferboard
- Furniture-grade particle board
- Industrial particle board
- Particle board for shelving
- OSB for packaging crates
- Particle board for kitchen cabinets
- OSB for temporary hoarding
- Cement-bonded particle board
- Veneer-faced particle board
- Melamine-faced particle board
- Particle board for soundproofing
- Particle board for exhibition stands
- OSB for I-joist webs
- Flooring underlayment particle board.
- Examples
A major home builder in the United States imports vast quantities of OSB/3 panels from Canadian manufacturers to meet demand for residential roof and wall sheathing, benefiting from seamless trade relations under USMCA. Furniture factories in Poland regularly import high-density particle board from Germany and other EU member states for constructing cabinet carcasses and shelving units, leveraging the single market's free movement of goods. A construction company in Australia sources moisture-resistant OSB from Southeast Asia (e.g., Malaysia) for subflooring applications, navigating specific import duties and quality certifications.
Subheadings under 44.10 4
Codes often confused with 44.10
Common mistake. Traders often confuse HS 4410 products with 4411 (fibreboard/MDF) or 4412 (plywood). The key differentiator for 4410 is the use of distinct wood 'particles' or 'strands' that are agglomerated. Fibreboard (4411) is made from wood 'fibres' that are much finer and pressed into a homogeneous board, resulting in a smoother surface (like MDF). Plywood (4412) consists of multiple layers of thin wood 'veneers' glued together. Incorrectly identifying the base material (particles/strands vs. fibres vs. veneers) can lead to significant classification errors and customs issues.
Top exporters and importers of HS code 4410, 2025
In 2025, the largest exporter of HS code 4410 in UN Comtrade data was Canada, with 17% of world exports; the largest importer in UN Comtrade data was the United States, with 19% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Canada $1.9B 17% of world exports
- 2 Austria $815M 7.6% of world exports
- 3 Germany $784M 7.3% of world exports
World total: $10.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $2.0B 19% of world imports
- 2 Germany $861M 8.0% of world imports
- 3 France $548M 5.1% of world imports
World total: $10.8B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 44.10
What is HS code 4410?
HS code 4410 is a 4-digit heading in the Harmonized System that covers: Particle board, oriented strand board (OSB) and similar board (e.g. waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. HS Code 4410 covers a broad category of engineered wood panels, primarily Particle Board, Oriented Strand Board (OSB), and similar board types like waferboard, made from wood or other ligneous materials. These products are characterized by being agglomerated with resins or other organic binding substances, forming rigid sheets. This heading is distinct from solid wood lumber (Chapter 44) and other panel products like plywood (4412) or fibreboard (4411) due to the nature and size of the wood particles or strands used in their construction. Particle board uses small wood particles, while OSB uses larger, elongated strands oriented in specific directions for enhanced strength. For professionals in international trade, accurately classifying under 4410 is vital for determining correct tariff rates, complying with import regulations, and adhering to specific environmental standards. These materials are fundamental to global construction and furniture manufacturing, offering cost-effective and structurally sound alternatives to traditional lumber. Their trade significance lies in their versatility, often used for sheathing, subflooring, furniture cores, and packaging. Understanding the scope and boundaries—specifically, the 'agglomerated with resins' and 'particles/strands' aspects—ensures compliance and avoids penalties, especially given the commonality of these products in global supply chains. This heading reflects the industry's shift towards more efficient use of wood resources and engineered solutions.
What products fall under HS code 4410?
Standard particle board panels, moisture-resistant particle board, fire-retardant particle board, Oriented Strand Board (OSB/2, OSB/3, OSB/4), structural OSB panels, OSB subflooring, OSB roof sheathing, OSB wall sheathing, waferboard, furniture-grade particle board, industrial particle board, particle board for shelving, OSB for packaging crates, particle board for kitchen cabinets, OSB for temporary hoarding, cement-bonded particle board, veneer-faced particle board, melamine-faced particle board, particle board for soundproofing, particle board for exhibition stands, OSB for I-joist webs, flooring underlayment particle board.
What are common misclassifications for HS code 4410?
Traders often confuse HS 4410 products with 4411 (fibreboard/MDF) or 4412 (plywood). The key differentiator for 4410 is the use of distinct wood 'particles' or 'strands' that are agglomerated. Fibreboard (4411) is made from wood 'fibres' that are much finer and pressed into a homogeneous board, resulting in a smoother surface (like MDF). Plywood (4412) consists of multiple layers of thin wood 'veneers' glued together. Incorrectly identifying the base material (particles/strands vs. fibres vs. veneers) can lead to significant classification errors and customs issues.
Which countries are the top exporters of goods under HS code 4410?
In 2025, the top exporters of HS code 4410 in UN Comtrade data were Canada ($1.9B, 17% of world exports), Austria ($815M) and Germany ($784M). World exports came to about $10.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 4410?
In 2025, the top importers of HS code 4410 in UN Comtrade data were the United States ($2.0B, 19% of world imports), Germany ($861M) and France ($548M). World imports came to about $10.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 4410 structured?
HS code 4410 is a 4-digit heading under Chapter 44 of the Harmonized System. The first 2 digits (44) identify the chapter, and digits 3-4 (10) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.