HS 440121 Wood in chips or particles
Quick Answer: Wood in chips or particles imported under HS 440121 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers wood that has been reduced to chips or particles, such as wood shavings, wood flour, and wood chips, typically used for animal bedding, fuel, or as raw material in the production of particleboard and fiberboard. Importers should verify specific end-use provisions and any potential environmental or phytosanitary regulations that may apply. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401210000 | Free | — | ["t dwb"] |
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 440121 cover?
This subheading covers wood in chips or particles, specifically those derived from coniferous species. According to the World Customs Organization's Harmonized System Nomenclature, this category includes wood processed into small, irregular fragments. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to wood chips and particles primarily sourced from trees like pine, spruce, and fir, intended for various industrial uses such as pulp production or fuel. The key defining characteristic is the physical form of the wood.
What falls outside HS 440121?
The following products are excluded from HS 440121: wood in logs, rough timber, sawn wood, wood waste that is not in chip or particle form, and wood from non-coniferous species, which would fall under HS 440122. For instance, wood shavings used for animal bedding, while small, are typically not classified here if they are not specifically chips or particles for industrial processing. Similarly, sawdust, unless agglomerated into chips or particles, is usually classified elsewhere under Chapter 44.
What are common classification mistakes for HS 440121?
A common error is misinterpreting the species of wood. If the wood chips or particles are derived from non-coniferous species (e.g., hardwoods like oak or maple), they would be classified under HS 440122, not 440121. Another mistake involves confusing these processed wood forms with other forms of wood waste. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 440121?
The correct procedure for classifying wood chips or particles under HS 440121 involves verifying the species of wood and its physical form. Importers and customs brokers must obtain detailed product specifications from the supplier, confirming that the material consists of chips or particles derived from coniferous trees. Reviewing the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for specific definitions and any relevant notes is essential to ensure accurate classification.
How is the duty calculated for products under HS 440121?
A shipment of 10 metric tons of pine wood chips, declared at a customs value of $1,500 USD, would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule lists a Most Favored Nation (MFN) duty rate of Free (0%) for HS code 440121. The calculation is therefore 0% × $1,500 USD = $0.00 USD. This rate applies to imports from countries that do not have specific preferential trade agreements with the United States that would alter the duty.
Which trade agreements reduce duties for HS 440121?
Several free trade agreements may reduce the applicable duty rate for HS 440121, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty of Free for qualifying goods originating from Canada or Mexico. For imports into the European Union, goods originating from countries with a Free Trade Agreement (FTA) with the EU may also benefit from reduced or Free duty rates, often requiring an EUR.1 movement certificate. The United Kingdom's trade agreements also offer preferential rates, potentially Free, for goods from partner countries, necessitating similar origin documentation.
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FAQ
What are the typical import duty rates for HS code 440121 (Wood in chips or particles)?
For HS code 440121, the Most Favored Nation (MFN) duty rates are generally Free in major markets like the United States (USITC Schedule 1), the European Union (EU TARIC), and the United Kingdom (UK Trade Tariff). For example, under the USITC Schedule, the rate is 0.00%. Similarly, the EU TARIC indicates a 0.00% duty. Always verify the specific rate applicable to your country of import and origin of goods, as preferential rates under trade agreements can also apply.
What are the classification criteria for wood to be considered 'chips or particles' under HS 440121?
HS code 440121 covers wood in the form of chips or particles. This typically includes wood that has been mechanically processed (e.g., chipped, shredded, or ground) into small pieces. The key is that the wood is not in log, billet, or sawn form. The WCO's Explanatory Notes to the Harmonized System provide guidance, emphasizing that the form is the primary determinant. For instance, wood waste or residues processed into chips for fuel or industrial use would generally fall under this heading.
What documentation is typically required when importing wood chips or particles under HS 440121?
Standard import documentation for HS 440121 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the wood, additional documents may be required. These can include a phytosanitary certificate to prevent the introduction of pests and diseases, and a certificate of origin to claim preferential duty rates under trade agreements. Importers should consult the specific customs regulations of the importing country.
How is the duty calculated for HS 440121 if a duty were applicable, and can you provide an example?
While HS 440121 often has a Free duty rate, if a specific trade agreement or a less common tariff schedule imposed a duty, it would typically be calculated on an ad valorem basis (a percentage of the value) or a specific rate (per unit of weight or volume). For example, if a hypothetical duty rate of 2% ad valorem applied to a shipment of wood chips valued at $10,000 USD, the duty would be calculated as: Duty = Value × Duty Rate = $10,000 × 0.02 = $200 USD. If a specific duty applied, such as $5 per metric ton, the calculation would be: Duty = Quantity (in tons) × Specific Rate = 100 metric tons × $5/ton = $500 USD. Always confirm the applicable duty basis and rate.
Which common trade agreements might offer preferential duty rates for HS 440121, and how can importers benefit?
Many free trade agreements (FTAs) aim to reduce or eliminate duties on goods, including wood products. For example, if a shipment of wood chips originates from a country that is part of the EU's network of FTAs (e.g., with Canada or Japan), or the USMCA (United States-Mexico-Canada Agreement), preferential duty rates, often Free, may apply. To benefit, importers must ensure they have a valid Certificate of Origin from the exporter, proving the goods meet the rules of origin stipulated in the relevant trade agreement. This documentation is crucial for claiming reduced or zero duties at customs.