HS 440312 Non-coniferous
Quick Answer: Wood in rough, whether or not stripped of bark or sapwood, or roughly squared, of non-coniferous species, imported under HS 440312 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers timber from deciduous trees (like oak, maple, or birch) that has undergone initial processing such as debarking or rough squaring, but has not yet been further manufactured into finished goods. Importers should note that while duty rates are currently favorable across these major markets, compliance with any specific phytosanitary or import restrictions for raw wood products remains crucial. CustomTariffs aggregates this tariff information for global trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403120000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44031200 | Free | — | — |
| 4403120020 | — | — | ["m"] |
| 4403120040 | — | — | ["m"] |
| 4403120050 | — | — | ["m"] |
| 4403120060 | — | — | ["m<sup>3</sup>"] |
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 440312 cover?
This subheading covers coniferous wood, in the rough, whether or not stripped of bark or roughly squared, which has been impregnated with paint, stains, creosote or other preservatives. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically pertains to coniferous species, distinguishing it from non-coniferous woods. For example, treated pine or fir logs intended for construction or industrial use would fall under this classification, provided they meet the preservative treatment criteria outlined in Chapter 44 of the Harmonized Tariff Schedule.
What falls outside HS 440312?
The following products are excluded from HS 440312: non-coniferous wood, wood in the rough that has not been treated with preservatives, and wood that has been processed beyond the "rough" stage, such as sawn timber or plywood. For instance, untreated oak logs would be classified under a different subheading within heading 4403, while treated wooden railway sleepers, due to their specific end-use, might be classified under heading 4406. The key differentiator is the coniferous nature of the wood and its preservative treatment.
What are common classification mistakes for HS 440312?
A common error is misidentifying the wood species, leading to the classification of non-coniferous wood under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify wood that has undergone minimal preservation or is intended for a different end-use, such as firewood, which would fall under a different heading. Ensuring the wood is indeed coniferous and has been treated with specified preservatives is crucial.
How should importers classify products under HS 440312?
The correct procedure for classifying products under HS 440312 involves a multi-step verification process. Importers and customs brokers must first confirm the wood species is coniferous. Secondly, they must ascertain that the wood is in its rough state, stripped of bark or roughly squared. Crucially, they must verify that the wood has been impregnated with paint, stains, creosote, or other preservatives. Consulting the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and reviewing the explanatory notes for Chapter 44 is essential for accurate classification.
How is the duty calculated for products under HS 440312?
A shipment of 10 cubic meters of treated pine logs, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4403.12.0000, assuming no other preferential duty rates apply.
Which trade agreements reduce duties for HS 440312?
Several free trade agreements may reduce the applicable duty rate for HS 440312, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating coniferous wood treated with preservatives from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating in countries covered by the Generalized System of Preferences (GSP) program, a GSP Form A may be necessary to claim preferential duty rates, often resulting in a reduced or free duty status.
```Which HS Codes Are Related?
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FAQ
What is the import duty rate for HS code 4403.12.0000 (non-coniferous wood in rough, whether or not stripped of bark or roughly squared)?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 4403.12.0000 is Free. Many preferential trade agreements also offer duty-free entry. For example, under the USMCA, qualifying goods from Canada and Mexico are also free. Always consult the latest USITC tariff schedule for the most current rates and any applicable special provisions.
How is the duty for HS code 4403.12.0000 calculated if there were a duty rate?
While HS code 4403.12.0000 currently has a Free duty rate in the US, if a duty were applicable, it would typically be calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity), or a combination. For instance, if the duty were 3.5% ad valorem and the declared value of the imported wood was $10,000, the duty would be $10,000 * 0.035 = $350. If there were a specific duty of $5 per cubic meter and 20 cubic meters were imported, the duty would be 20 * $5 = $100.
What are the key classification criteria for non-coniferous wood under HS code 4403.12.0000?
HS code 4403.12.0000 covers 'Wood in the rough, whether or not stripped of bark or roughly squared, other than coniferous.' The primary criterion is that the wood must be 'non-coniferous,' meaning it comes from deciduous trees (e.g., oak, maple, birch) rather than evergreens. The wood must also be in its 'rough' state, meaning it has not undergone significant processing like sawing into planks, planing, or shaping. It can be stripped of bark or roughly squared, but further processing would typically move it to a different HS code.
What documentation is typically required for importing non-coniferous wood under HS code 4403.12.0000 into the US?
For HS code 4403.12.0000, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific type of wood, additional documentation may be required by agencies like the U.S. Department of Agriculture (USDA) Animal and Plant Health Inspection Service (APHIS) to ensure compliance with phytosanitary regulations and prevent the introduction of pests or diseases. This could include a phytosanitary certificate from the exporting country's plant protection organization.
Are there any trade agreements that provide preferential duty rates for non-coniferous wood classified under HS 4403.12.0000?
Yes, several trade agreements can affect the duty rates for HS code 4403.12.0000. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) generally provides for duty-free entry for qualifying goods originating from Canada and Mexico. Other agreements may offer reduced or free rates depending on the country of origin and specific product qualifications. Importers should verify the rules of origin and specific provisions of any applicable trade agreement with their customs broker or through official government resources like the U.S. International Trade Commission (USITC) website.