Kerfing is a subtractive manufacturing approach to create flexible freeform surfaces from stiff planar materials. The kerf structures are used in both indoor and outdoor architectures for wall paneling, outdoor faade and pavilion. In addition to their physical appeal, these structures have potential applications in tuning the dynamics responses in buildings, e.g., indoor acoustic, vibration suppression, etc. To exploit these novel applications of kerf structures, this paper presents a study on the dynamic responses of kerf structures made up of Medium Density Fiberboard (MDF). MDF is a viscoelastic composite material comprising of wood fiber networks and epoxy. The influence of the material behavior, i.e. viscoelasticity of MDF is considered in determining the dynamic response of the kerf panels. Two kerf panels with similar kerfing pattern but different cut density and arrangement are studied for their modal responses. A 3D beam element is used to model the mechanical responses of the kerf panels. With the understanding of the dynamic response of these kerf panels, their applications in altering the indoor acoustics and the wind responses of the buildings can be better comprehended.