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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.
Particle board is a flat product manufactured in various lengths, widths and thicknesses by pressing 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 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.
The chips, particles or other fragments constituting the particle boards of this heading are usually recognisable at the edges of the board with the naked eye. However, in some cases, microscopic examination may be required to distinguish the particles and fragments from the ligno‑cellulosic fibres characterising the fibreboard of heading 44.11.
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 phenolic resins, interleaved together and laid down in layers forming a thick mat in which the strands are generally oriented lengthwise in the surface layers and generally cross oriented or laid down randomly in the inner layers in order to give the board improved elastomechanical properties. The mat is subjected to heat and pressure producing a solid, uniform, rigid structural board. (2) Waferboard, which is made from thin wafers of wood which are less than twice as long as they are wide. These wafers are mixed with binders (usually waterproof) such as isocyanate or phenolic resins, interleaved together and laid down randomly, thus forming a thick mat. The mat is subjected to heat and pressure producing a solid, uniform, structural board 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 :(1) 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 fibreboards assembled in any order.
The products of this heading remain classified herein whether or not they have been worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular and whether or not they have been worked at the surface, the edge or the end, or coated 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.
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 from 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).
Also excluded from this heading are goods having the character of articles or parts of articles more specifically covered elsewhere, whether obtained directly by pressing, extrusion or moulding or by other processes.
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