HS 440149 Other
Quick Answer: Wood in rough form, including sawdust, wood chips, and wood waste, when imported under HS code 440149, enters the UK at 0.00%, the EU at 0.00%, and the US at Free. This residual classification applies to wood in particulate form or waste that does not fit into more specific subheadings within Chapter 44. Importers and customs brokers should ensure that the material genuinely qualifies as waste or residue and is not a processed product. According to CustomTariffs data, these jurisdictions generally offer duty-free entry for such materials, simplifying trade for recycled or waste wood products.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401490000 | 0.00 % | — | — |
| 4401491000 | 0.00 % | — | — |
| 4401499000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401491000 | 0.00 % | — | — |
| 4401499000 | 0.00 % | — | — |
| 4401490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44014900 | Free | — | — |
| 4401490020 | — | — | ["kg"] |
| 4401490090 | — | — | ["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?
How to Classify This HS Code?
What products does HS 440149 cover?
This subheading covers "other" combustible materials of wood, including wood waste, parings, and sawdust, that are not specifically enumerated in preceding subheadings of heading 4401. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is for wood in chips, particles, or sawdust when these forms are intended for fuel purposes and do not meet the criteria for classification under other headings, such as those for particleboard or fiberboard. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system also define this as residual category for wood fuels.
What falls outside HS 440149?
The following products are excluded from HS 440149: charcoal (HS 4402), wood in chips or particles for papermaking (HS 440122), and wood in logs, timber, or sawn wood not further worked than roughly squared, which fall under other headings within Chapter 44. Also excluded are wood waste that has been chemically treated or processed into briquettes or pellets specifically designed for fuel, which may have separate classifications. For instance, wood pellets are typically classified under HS 440131.
What are common classification mistakes for HS 440149?
A common error is misclassifying processed wood products, such as wood pellets or briquettes, under this "other" subheading. According to General Rule of Interpretation (GRI) 1, classification should be based on the terms of the headings and any relative section or chapter notes. If a product fits a more specific subheading, such as HS 440131 for wood pellets, it should not be classified under the residual HS 440149. Importers must ensure the wood material is in its raw or waste form and intended solely for fuel.
How should importers classify products under HS 440149?
The correct procedure for classifying products under HS 440149 involves a thorough examination of the product's form, composition, and intended use. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC. If the wood material is in the form of sawdust, shavings, parings, or other waste, and is intended for use as fuel without further significant processing, then HS 440149 is likely appropriate. Verification against more specific headings is crucial.
How is the duty calculated for products under HS 440149?
A shipment of 10 metric tons of wood sawdust, 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 440149 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $1,500 USD = $0 USD. This rate is applicable for goods originating from countries not benefiting from preferential trade agreements and is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 440149?
Several free trade agreements may reduce the applicable duty rate for HS 440149, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for qualifying goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially "Free," for qualifying goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 440149, covering 'Other' wood in fuel?
For HS code 440149, which falls under 'Other' wood in fuel (including wood chips, particles, and sawdust), the duty rates are generally very low or free. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. Similarly, the UK Trade Tariff often lists this category as 'Free'. It is crucial to verify the specific rate applicable to your country of import and any applicable trade agreements, as rates can vary.
How is HS code 440149 classified, specifically for 'Other' wood in fuel?
HS code 440149 is used for wood in fuel that does not fit into the more specific categories of HS 440110 (firewood, in logs, billets, etc.) or HS 440121/440122 (wood chips and particles, coniferous/non-coniferous). This includes, but is not limited to, sawdust, wood shavings, wood powder, and wood waste that is intended for use as fuel. The key criterion is that the material is derived from wood and is suitable for combustion as fuel.
What documentation is typically required when importing goods classified under HS code 440149?
When importing goods under HS code 440149, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination country, a certificate of origin may be necessary. For wood products, some countries may require phytosanitary certificates to prevent the introduction of pests and diseases, although this is less common for processed fuel wood like sawdust and chips compared to raw timber. Always consult the customs authority of the importing country for precise requirements.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, impact the duty rates for HS code 440149?
Yes, trade agreements can significantly impact duty rates for HS code 440149. For example, under the United States-Mexico-Canada Agreement (USMCA), goods of Chapter 44, including wood in fuel, may qualify for preferential duty treatment (often 0.00% or reduced rates) if they meet the rules of origin. Similarly, various Free Trade Agreements (FTAs) the EU has with third countries can eliminate or reduce tariffs on such products. Importers must ensure they have the necessary proof of origin documentation to claim preferential treatment.
How is the import duty calculated for HS code 440149, and can you provide an example?
The duty calculation for HS code 440149 depends on the specific duty rate applied by the importing country. If the duty is an 'ad valorem' rate (a percentage of the value), the calculation is straightforward. For example, if the duty rate is 0.00% ad valorem, the duty amount is $0.00 regardless of the value. If a specific duty (e.g., per ton) were applicable, the calculation would be rate × quantity. Let's assume a hypothetical scenario where a country applies a 0.5% ad valorem duty on this code. If you import 10 metric tons of wood pellets (classified under 440149) valued at $1,500 per metric ton, the total value is 10 tons × $1,500/ton = $15,000. The duty would be 0.5% of $15,000, which equals $75.00. However, as noted, most major economies have 0.00% or Free rates for this code.