TSCA Title VI is the federal formaldehyde rule for composite wood, and it reaches far past the panel mill. Any sofa frame, kitchen cabinet, vanity, bookcase, flooring plank or retail fixture that contains hardwood plywood, medium-density fiberboard or particleboard is a regulated finished good under 40 CFR 770. The importer of that good is responsible for buying certified material, keeping the supplier paper for three years, and making sure every panel bundle and finished-goods carton is labeled before it leaves the origin port.
This guide is for furniture, flooring, cabinet and building-material importers, including the brands we support through retail and consumer goods logistics, who need to know where the obligations sit in a supply chain they do not control: which products are in scope, what the emission limits and third-party certification require, how panels and finished goods must be labeled, what the importer has to keep and produce for EPA, and how the federal rule lines up with CARB Phase 2 in California. Text verified against the eCFR as of October 23, 2026.
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Products in Scope: Panels, Component Parts and Finished Goods
40 CFR 770.3 defines a composite wood product as hardwood plywood made with a veneer or composite core, medium-density fiberboard (MDF) and particleboard. The rule then follows that material downstream. A component part is anything other than a panel that contains composite wood and is used to build a finished good, such as a drawer box or a veneered tabletop. A finished good is any product other than a panel that contains it. A component part sold directly to consumers counts as a finished good. In practice, almost every imported casegood, cabinet, vanity, shelving unit, store fixture and many engineered flooring products are finished goods under Title VI.
Section 770.1(c) carves out a fixed list: hardboard, structural plywood under PS 1-19, structural panels under PS 2-18, structural composite lumber, oriented strand board, glulam, I-joists, finger-jointed lumber, wood packaging such as pallets and crates, and composite wood inside new vehicles (other than recreational vehicles), rail cars, boats, aircraft and aerospace craft. Antiques and secondhand furniture already sold to an end user are also outside the rule. Windows with less than 5% composite wood by volume, and exterior and garage doors under 3% or made with no-added or ultra low-emitting formaldehyde resins, are outside the emission standards.
The table shows how common lines for this audience sit under Title VI and what they pay at entry. Title VI compliance does not change the duty, but the same product file supports both.
| HTS line | Product | Title VI status | MFN | China additional / total | Vietnam additional / total |
|---|---|---|---|---|---|
| 4412.33.32 | Hardwood plywood, outer ply of listed nonconiferous species | Panel in scope (structural PS 1 plywood excluded) | 8% | 301 List 3 25% + forced-labor 12.5% / 45.5% | Forced-labor 12.5% / 20.5% |
| 4410.11.0020 | Particleboard, melamine-faced | Panel in scope | Free | 37.5% / 37.5% | 12.5% / 12.5% |
| 4411.14.6000 | MDF over 9 mm, not surface covered | Panel in scope | Free | 37.5% / 37.5% | 12.5% / 12.5% |
| 4418.75.7000 | Multilayer assembled flooring panels | Finished good if the core is plywood, MDF or particleboard: depends on the product | 5% | 37.5% / 42.5% | 12.5% / 17.5% |
| 9403.40.9060 | Kitchen cabinets for permanent installation | Finished good | Free | 232 25% + 301 List 3 25% / 50% | 232 25% / 25% |
| 9403.60.8093 | Other wooden furniture, not a cabinet or vanity (9903.76.04) | Finished good | Free | 37.5% / 37.5% | 12.5% / 12.5% |
Reading the Table
Totals are MFN plus additional duties. Antidumping and countervailing duties, which apply to several wood products from China, and Section 301 exclusions are not included; see our overview of antidumping and countervailing duties. The Section 232 cabinet rate rises from 25% to 50% on January 1, 2027, taking the China total to 75% and the Vietnam total to 50%, as our guide to kitchen cabinet tariffs explains. Run full entries through the China to US tariff calculator.
Emission Standards and Third-Party Certifier (TPC) Certification
Section 770.10 sets the limits, measured by the ASTM E1333-14 large-chamber method: 0.05 ppm of formaldehyde for hardwood plywood with a veneer or composite core, 0.09 ppm for particleboard, 0.11 ppm for MDF and 0.13 ppm for thin MDF, meaning 8 mm or less. The limits apply to composite wood manufactured or imported on or after June 1, 2018, whether it arrives as a panel, a component or inside a finished good.
Under 770.15, only certified composite wood may be sold, supplied or imported. Certification belongs to the panel producer, not to the furniture factory. The mill applies to an EPA TSCA Title VI third-party certifier (TPC), submits at least five chamber tests run under TPC supervision plus five quality control tests, a quality control manual and an initial on-site inspection, and the TPC rules within 90 days. To keep the certificate, the mill is inspected and tested by its TPC every quarter. A failed quarterly test suspends certification for the product types it represents until a passing test is obtained, and lots made in the meantime are non-complying lots.
TPCs themselves must be accredited by an EPA-recognized product accreditation body and use an accredited laboratory. Mills using no-added formaldehyde or ultra low-emitting formaldehyde resins can qualify for reduced testing or exemptions under 770.17 and 770.18, and may say so on the label.
Laminated Products Since March 22, 2024
A factory that glues a wood or woody-grass veneer onto a particleboard, MDF or veneer platform makes a laminated product, a common case for veneered cabinet doors and tabletops. Since March 22, 2024, under 770.2(e)(2), those producers must meet the hardwood plywood panel producer requirements, including TPC certification and testing, unless the product qualifies for the 770.4 exemption, which turns on resin type and requires its own records under 770.40(c). For an importer, this means the furniture factory may itself need a TPC number, not just its panel supplier.
TSCA Title VI Labeling for Panels and Finished Goods
Section 770.45(f) is the line that catches importers: panels, panel bundles, finished goods and finished-goods cartons must be properly labeled before they are imported. Relabeling at a U.S. warehouse does not cure an unlabeled arrival.
Panel labels under 770.45(a) carry the panel producer’s name or producer number, the lot number, the EPA TSCA Title VI TPC number and a statement that the product is TSCA Title VI certified. Individual panels do not each need a label, but the panel producer, importer, distributor, fabricator or retailer must have a method, such as color-coded edge marking, that links each panel to its supplier and label information.
Finished-goods labels under 770.45(c) are applied by the fabricator to every finished good or to every box or bundle. They must be in legible English and show the fabricator’s name, the production date in month and year, and a statement that the goods are TSCA Title VI compliant. A fabricator may put the importer’s or retailer’s name in its place with that party’s written consent, which many private-label programs use. Importers, distributors and retailers must leave labels intact.
The 144-Square-Inch De Minimis Rule
Under 770.45(e), a finished good whose regulated composite wood does not exceed 144 square inches on its largest face is excused from labeling, though the material must still comply. The exception does not apply to pieces designed to be combined into larger surfaces or goods, so modular panels and tiles do not qualify. California does not recognize this exception, as the CARB section below explains.
Importer Certification and Recordkeeping Duties
Section 770.30(a) requires importers, fabricators, distributors and retailers to take reasonable precautions that what they sell complies. For importers, 770.30(b) defines what that proof looks like: bills of lading, invoices or comparable documents carrying a written supplier statement that the panels, components or finished goods are TSCA Title VI compliant, kept for three years under 770.40(d). On request, the importer has 30 calendar days to give EPA records that identify the panel producer and the date the composite wood was produced, and the supplier and purchase date if the supplier is different.
That 30-day clock is where most programs fail. A furniture factory’s compliance statement rarely names the mill and production date of each panel lot, and getting that information from a second-tier supplier after the fact can take longer than EPA allows. The practical fix is to require the panel producer name, TPC number and lot or production date on the factory’s commercial documents for each order, and to file them with the entry.
Separately, 770.30(d) requires importers of articles that are or contain regulated composite wood to make the TSCA import certification at entry under 19 CFR 12.118 to 12.127. How that certification is transmitted, and when a positive or negative statement applies, is covered in our guide to TSCA import certification.
What Non-Compliance Costs
Under 770.5, failing to comply, failing to keep or produce records and making a false statement in a certification or record each violate TSCA section 15. The civil penalty ceiling under 15 U.S.C. 2615(a)(1) is $49,772 per violation, as adjusted in 40 CFR 19.4 for penalties assessed on or after January 8, 2025. At the border, CBP can detain a TSCA shipment under 19 CFR 12.122; the importer then has 20 days to submit documentation to EPA, and goods released under bond that EPA finds non-compliant must be redelivered or the bond is claimed in full. Our chemical import review screens new composite-wood SKUs before the first order ships.
How Title VI Interacts With CARB Phase 2
California got there first. The CARB airborne toxic control measure for composite wood, 17 CCR 93120 to 93120.12, was approved on April 26, 2007 and phased in between 2009 and 2013. Since January 2014 only Phase 2 compliant products have been legal for sale in California. Title VI copied the Phase 2 emission limits, so the numbers are identical, and CARB accepts products labeled TSCA Title VI compliant as meeting its emission standards.
The programs still differ, and CARB’s own comparison table, updated January 2024, says the stricter rule applies to products sold in California. Three differences matter for importers. Records: CARB requires two years, Title VI three, so a three-year file covers both. Labels: CARB has no 144-square-inch exception and requires every finished good to carry the label, so small items bound for California need labels that Title VI alone would not require. Laminated products and unlabeled panels: Title VI is stricter on both, through the 2024 laminated product rule and the supplier-identification method for unlabeled panels.
CARB-approved TPCs can certify for Title VI only after EPA recognizes them, under the reciprocity route in 770.7(d). A certificate that cites only a CARB approval number should be checked against EPA’s recognized TPC list before the order is placed.
The Pending EPA Standards Update
On February 11, 2026, EPA proposed at 91 FR 6161 to update the voluntary consensus standards incorporated in 40 CFR 770 and to add a small-scale quality control chamber test method. Comments closed on March 13, 2026. As of October 27, 2026 no final rule has been published, so the current text of 40 CFR 770 still governs. A trade compliance management program should track the final rule because it may change the test references printed in supplier certificates.
Frequently Asked Questions
What is TSCA Title VI?
TSCA Title VI is section 601 of the Toxic Substances Control Act, implemented by EPA at 40 CFR 770. It sets formaldehyde emission limits for hardwood plywood, MDF and particleboard and requires those panels, and component parts and finished goods made from them, to be certified, labeled and documented when sold or imported in the United States.
Does TSCA Title VI apply to imported furniture?
Yes, if the furniture contains hardwood plywood, MDF or particleboard. It is then a finished good under 40 CFR 770.3, the composite wood must come from a TPC-certified panel producer, the goods or cartons must be labeled before import, and the importer must keep supplier compliance statements for three years. Solid-wood, metal and secondhand furniture already sold to an end user are outside the rule.
What are the TSCA Title VI formaldehyde emission limits?
Under 40 CFR 770.10, measured by ASTM E1333-14: 0.05 ppm for hardwood plywood, 0.09 ppm for particleboard, 0.11 ppm for MDF and 0.13 ppm for thin MDF of 8 mm or less. They are identical to the CARB Phase 2 limits.
What must a TSCA Title VI finished-goods label say?
The fabricator’s name, the production date in month and year, and a statement that the goods are TSCA Title VI compliant, in legible English. It goes on each finished good or on each box or bundle, and must be applied before import. An importer or retailer name may replace the fabricator’s with written consent.
How long must importers keep TSCA Title VI records?
Three years from the import date under 40 CFR 770.40(d). The file must include bills of lading, invoices or comparable documents with a written supplier statement of compliance, and the importer must be able to identify the panel producer, production date, supplier and purchase date within 30 calendar days of an EPA request.
Is a CARB Phase 2 label enough for products sold outside California?
No. Federal law requires the TSCA Title VI label content, including the EPA TSCA Title VI TPC number on panels and the Title VI compliance statement on finished goods. CARB, however, accepts products labeled TSCA Title VI compliant, so a correct Title VI label serves both markets except for small items under 144 square inches, which California still requires to be labeled.
Are wood pallets and crates covered by TSCA Title VI?
No. 40 CFR 770.1(c)(10) excludes wood packaging, including pallets, crates, spools and dunnage. Those materials fall under the separate ISPM 15 treatment and marking rules for wood packaging.
