HS 440112 Non-coniferous
Quick Answer: Fuelwood, in logs, in billets, in twigs or in similar forms, not coniferous, enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This HS code specifically covers wood that is not from coniferous trees, such as pine or fir, and is intended for use as fuel. This includes forms like logs, billets, and twigs. Importers should be aware that while the MFN rates are duty-free in these major markets, specific end-use provisions or origin rules could potentially influence final duty liability. CustomTariffs aggregates this information to assist in trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401120000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401120000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 440112 cover?
This subheading covers firewood in logs, billets, faggots, or similar forms, specifically of non-coniferous wood. As defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes to Heading 4401, this includes wood that has not been processed into sawn or shaped lumber. For example, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) clarifies that this category encompasses wood cut into lengths suitable for burning, regardless of whether it has been split. The EU's TARIC system also aligns with this definition, focusing on the raw, unprocessed state of the wood for fuel purposes.
What falls outside HS 440112?
The following products are excluded from HS 440112: coniferous firewood, which is classified under HS 440111. Additionally, wood waste and residual products, such as sawdust, wood chips, and shavings, even if intended for fuel, are classified under HS 440131 or HS 440132, depending on whether they are agglomerated. Wood that has undergone further processing, such as being cut into specific dimensions for furniture or construction, or wood charcoal, are also excluded and fall under different headings within Chapter 44.
What are common classification mistakes for HS 440112?
A common error is misclassifying coniferous firewood as non-coniferous, or vice versa, leading to incorrect duty rates. Another frequent mistake involves classifying wood waste, such as wood chips or sawdust, under this heading when they should be classified under HS 440131 or HS 440132. Importers must carefully identify the species of wood and its form. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, which clearly differentiate between coniferous and non-coniferous wood, as well as processed versus unprocessed forms.
How should importers classify products under HS 440112?
The correct procedure for classifying firewood under HS 440112 involves a two-step process. First, determine if the wood is coniferous or non-coniferous; this subheading is exclusively for non-coniferous species. Second, confirm that the wood is in the form of logs, billets, faggots, or similar forms suitable for burning and has not undergone further processing beyond cutting to length. Importers and customs brokers should consult the specific definitions provided in the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, and verify the species of wood with the supplier.
How is the duty calculated for products under HS 440112?
A shipment of 1,000 kilograms of oak firewood logs, declared at a customs value of $500 USD, would attract a US duty of $0 USD if it qualifies for duty-free treatment under the Most Favored Nation (MFN) rate, as the MFN rate for HS 440112 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, 0% × $500 USD = $0 USD. This calculation assumes no additional duties or taxes apply and that the origin of the goods does not trigger any specific tariffs. The duty calculation is based on the ad valorem percentage applied to the declared customs value.
Which trade agreements reduce duties for HS 440112?
Several free trade agreements may reduce the applicable duty rate for HS 440112, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating firewood from Canada or Mexico can enter the United States duty-free. For European Union member states, the EU-UK Trade and Cooperation Agreement may offer preferential rates, potentially leading to a "Free" duty rate for originating goods. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA, and an EUR.1 movement certificate or an origin declaration for EU/UK preferences, depending on the specific agreement and value thresholds.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 440112 (Fuel wood, in logs, in billets, in twigs or in branches, coniferous, not sawn or chipped)?
The import duty for HS code 440112 can vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the general (Most Favored Nation - MFN) duty rate is Free (0.00%). However, preferential rates under trade agreements may apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. Sources like the USITC HTS, EU TARIC, or UK Trade Tariff should be referenced.
What are the classification criteria for HS code 440112?
HS code 440112 specifically covers 'Fuel wood, in logs, in billets, in twigs or in branches, coniferous, not sawn or chipped'. Key classification criteria include: 1. Form: The wood must be in the form of logs, billets (short, thick pieces of wood), twigs, or branches. 2. Species: It must be coniferous (softwood) species. Non-coniferous fuel wood falls under a different subheading. 3. Condition: The wood must not be sawn into planks or boards, nor chipped into smaller pieces. It is intended for use as fuel. 4. Purpose: The primary intended use is fuel.
What documentation is typically required for importing goods under HS code 440112?
Standard documentation for importing fuel wood under HS code 440112 typically includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and origin, a phytosanitary certificate may be required to prevent the introduction of pests and diseases. Importers should verify specific documentation requirements with the customs authorities of the destination country and consult with their customs broker.
How is the import duty for HS code 440112 calculated, and can you provide an example?
The calculation of import duty depends on the specific duty rate applied by the importing country. Duty rates can be ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For HS code 440112, if the duty rate were, for instance, a specific rate of $10 per cubic meter, and an importer brought in 50 cubic meters of fuel wood valued at $2,000, the duty calculation would be: 50 cubic meters × $10/cubic meter = $500. If the rate were an ad valorem rate of 5%, the duty would be: 5% of $2,000 = $100. Always confirm the applicable duty rate type and amount.
Do common trade agreements, such as USMCA or EU trade agreements, offer preferential duty rates for HS code 440112?
Yes, common trade agreements can significantly impact duty rates for HS code 440112. For example, goods originating from countries party to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or eliminated duties on imports into the US, Canada, or Mexico, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with third countries that can grant preferential tariff treatment for goods like fuel wood. Importers must ensure their goods meet the specific rules of origin criteria stipulated in the relevant trade agreement to claim preferential treatment.