HS 440122 Non-coniferous
Quick Answer: Wood in chips or particles, not coniferous, imported under HS 440122 enters the UK duty-free, the EU duty-free, and the US duty-free under the MFN rate. This Harmonized System code specifically covers wood in the form of chips or particles that are not derived from coniferous trees, such as hardwoods. This classification is crucial for ensuring accurate duty assessment and compliance. According to CustomTariffs data, the consistent duty-free treatment across these major markets simplifies trade for importers and exporters dealing with these types of wood products. Customs brokers should verify specific national regulations for any potential non-tariff requirements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401221000 | 0.00 % | — | — |
| 4401229000 | 0.00 % | — | — |
| 4401220000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401220000 | 0.00 % | — | — |
| 4401221000 | 0.00 % | — | — |
| 4401229000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401220000 | 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 440122 cover?
This subheading covers coniferous wood in chips or particles, specifically those that are not coniferous. According to the World Customs Organization's Harmonized System Nomenclature, this category includes wood in the form of chips, roughly chipped, or shavings, obtained from non-coniferous trees. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this, defining it as wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. This specifically excludes wood that has undergone further processing beyond simple chipping or shaving.
What falls outside HS 440122?
The following products are excluded from HS 440122: coniferous wood in chips or particles, wood in the form of sawdust, wood flour, wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or the like, and wood in chips or particles that are derived from coniferous species. For instance, wood chips from pine or fir trees would be classified under HS 440121. Similarly, wood waste that has been compressed into briquettes for fuel would fall under a different heading, typically 4401.30.
What are common classification mistakes for HS 440122?
A common error is misidentifying the species of wood, leading to the incorrect classification between coniferous and non-coniferous materials. For example, mistaking a hardwood chip for a softwood chip can result in misclassification. Another frequent mistake involves confusing wood in chips or particles with other forms of processed wood, such as sawdust or wood flour, which are classified separately under HS 4401. The General Rules for the Interpretation of the Harmonized System (GRI) emphasize the importance of accurate material identification and the specific form of the product.
How should importers classify products under HS 440122?
The correct procedure for classifying products under HS 440122 involves a two-step process: first, accurately identifying the wood species as non-coniferous, and second, confirming the form of the material is in chips or particles. Importers and customs brokers should consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, to verify the precise definition. Documentation, including supplier declarations on wood species, is crucial for accurate classification.
How is the duty calculated for products under HS 440122?
A shipment of 10 metric tons of poplar wood chips, declared at a customs value of $1,500 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 440122 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $1,500 USD = $0 USD. This reflects the duty-free status often applied to such raw materials under the US tariff system.
Which trade agreements reduce duties for HS 440122?
Several free trade agreements may reduce the applicable duty rate for HS 440122, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating wood chips from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. While not a formal FTA, preferential access may also be available for certain developing countries under the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific documentation and eligibility depend on the origin country and the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 440122 (Veneers, including those obtained by slicing or peeling, of non-coniferous wood)?
For HS code 440122, which covers veneers of non-coniferous wood, the Most Favored Nation (MFN) duty rates in many major markets are often 0.00% or Free. For example, under the US Harmonized Tariff Schedule (HTS), the general rate of duty is Free. Similarly, the UK Trade Tariff lists a duty rate of Free for this classification. The EU TARIC database also typically shows a 0% duty rate for goods under this heading. It is crucial to verify the specific rate applicable to your country of import and origin of goods, as preferential agreements can further reduce or eliminate duties.
What specific criteria define wood veneers classified under HS 440122?
HS code 440122 applies to veneers obtained by slicing or peeling wood, specifically from non-coniferous species. Non-coniferous wood refers to hardwoods like oak, maple, mahogany, and teak, as opposed to softwoods like pine or fir. The key characteristic is that the wood is processed into thin sheets (veneers) for use in furniture, paneling, or decorative applications. The thickness of the veneer is not a primary determinant for classification under this code, but it must be a product of slicing or peeling, not solid wood pieces.
Are there any common trade agreements that impact the duty rates for HS 440122?
While the MFN duty rates for HS 440122 are frequently 0.00%, trade agreements can still be relevant for ensuring compliance and potentially accessing other benefits. For instance, if importing into the EU from a country with a Free Trade Agreement (FTA) that includes provisions for wood products, importers may need to provide proof of origin to benefit from preferential treatment, even if the standard rate is already free. Similarly, in the US, agreements like the USMCA (United States-Mexico-Canada Agreement) might have specific rules of origin for wood products, although for many non-coniferous veneers, the standard duty is already zero. Always consult the specific trade agreement between the importing country and the exporting country.
How is the duty for HS 440122 calculated, and can you provide an example?
The duty calculation for HS 440122 is typically based on an ad valorem rate, meaning a percentage of the value of the imported goods. For example, if the duty rate is 0.00% ad valorem, the duty amount will be zero regardless of the value. However, some countries may apply other duties or taxes. Let's assume, hypothetically, a country had a small specific duty in addition to an ad valorem rate. If the duty rate for HS 440122 was 0.00% ad valorem and there was a specific duty of $10 per cubic meter, and an importer brought in 5 cubic meters of non-coniferous veneers valued at $5,000, the calculation would be: (0.00% of $5,000) + (5 cubic meters * $10/cubic meter) = $0 + $50 = $50 in specific duty. In most cases where the ad valorem rate is 0.00%, the total duty would be $0.
What documentation is typically required for importing non-coniferous wood veneers under HS 440122?
Standard import documentation for HS 440122 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Some countries may also require phytosanitary certificates or specific declarations related to sustainable forestry practices or timber legality, particularly for certain species of non-coniferous wood. It is advisable for importers and customs brokers to consult the specific import regulations of the destination country.