HS 440321 Other, coniferous
Quick Answer: Coniferous wood, roughly squared or rounded, not further worked than debarked, desapped or roughly squared, imported under HS 440321 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers coniferous wood that has undergone basic processing such as debarking or rough squaring, but has not been further manufactured. Importers and customs brokers should note that while duty rates are currently favorable across these major markets, specific end-use or origin-based preferential rates may exist. CustomTariffs aggregates this tariff data, highlighting the generally duty-free entry for this category of timber.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403211000 | 0.00 % | — | — |
| 4403211010 | 0.00 % | — | — |
| 4403211090 | 0.00 % | — | — |
| 4403210000 | — | — | — |
| 4403219000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403210000 | 0.00 % | — | — |
| 4403211000 | 0.00 % | — | — |
| 4403211010 | 0.00 % | — | — |
| 4403211090 | 0.00 % | — | — |
| 4403219010 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44032101 | Free | — | — |
| 4403210112 | — | — | ["m"] |
| 4403210115 | — | — | ["m"] |
| 4403210116 | — | — | ["m"] |
| 4403210165 | — | — | ["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 440321 cover?
This subheading covers coniferous wood in the rough, whether or not stripped of bark or roughly squared, but not further worked. According to the World Customs Organization's Harmonized System Nomenclature, this specifically includes species such as pine, fir, and spruce. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is for primary processing stages of coniferous timber, excluding any significant shaping or treatment beyond basic debarking or squaring.
What falls outside HS 440321?
The following products are excluded from HS 440321: coniferous wood that has been further processed, such as sawn, planed, or finger-jointed timber, which would fall under other headings within Chapter 44. Also excluded are non-coniferous woods, charcoal, and wood waste. For example, a pine board that has been planed smooth for construction purposes would not be classified here but under a more advanced processing code.
What are common classification mistakes for HS 440321?
A common error is misclassifying coniferous wood that has undergone even minor processing beyond the scope of "rough" or "roughly squared." For instance, wood that has been kiln-dried or treated with preservatives might be mistakenly entered under 440321. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the need to assess the degree of working.
How should importers classify products under HS 440321?
The correct procedure for classifying products under HS 440321 involves a thorough examination of the physical characteristics of the imported wood. Importers and customs brokers must verify that the wood is coniferous, in the rough, and has not been further worked beyond debarking or rough squaring. Consulting the official tariff schedule, such as the USITC HTS or the UK Trade Tariff, and reviewing the specific product description and any accompanying technical documentation is crucial for accurate classification.
How is the duty calculated for products under HS 440321?
A shipment of 10 cubic meters of rough-sawn pine logs, declared at a customs value of $2,500 USD, would attract a US duty of $125.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00 USD). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 440321?
Several free trade agreements may reduce the applicable duty rate for HS 440321, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a CPTPP Certificate of Origin, is typically required.
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FAQ
What are the import duty rates for HS code 440321 (Other, coniferous wood, in the rough, whether or not stripped of bark or roughly squared)?
For HS code 440321, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Many preferential trade agreements also offer duty-free entry. For example, under the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), the rate is also 0.00%. It is crucial to consult the latest US Harmonized Tariff Schedule (USHTS) for the most current rates applicable to your specific country of origin and any relevant trade agreements.
How is HS code 440321 classified? What are the key criteria?
HS code 440321 falls under Chapter 44 of the Harmonized Tariff Schedule, which covers 'Wood and articles of wood; wood charcoal.' Specifically, heading 4403 covers 'Wood in the rough, whether or not stripped of bark or roughly squared.' Subheading 4403.21 is designated for 'Other, coniferous.' The key classification criteria include: 1. The material must be wood. 2. It must be in its rough state, meaning it has not undergone significant processing beyond debarking or roughly squaring. 3. It must be coniferous (softwood) in nature. Non-coniferous woods would be classified under different subheadings within 4403.
What documentation is typically required for importing goods under HS code 440321?
Typical documentation for importing coniferous wood under HS code 440321 includes a commercial invoice detailing the quantity, description, value, and country of origin; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the country of import and the specific product, additional documentation may be required, such as phytosanitary certificates to prevent the introduction of pests and diseases, especially for raw wood products. Always verify specific requirements with the customs authority of the importing country.
How is the duty calculated for HS code 440321 if a duty were applicable?
While HS code 440321 often carries a 0.00% duty rate under the US MFN tariff, if a duty were applicable (e.g., under a different tariff schedule or a specific trade action), it would typically be calculated based on either an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit of measure, such as per cubic meter or per kilogram). For instance, if there were a hypothetical specific duty of $10 per cubic meter and you imported 50 cubic meters of coniferous wood valued at $5,000, the duty calculation would be: 50 cubic meters * $10/cubic meter = $500. If it were an ad valorem duty of 5% on the same shipment, the calculation would be: $5,000 (value) * 0.05 (5%) = $250.
Are there specific trade agreements that commonly provide duty-free entry for HS code 440321?
Yes, several trade agreements often facilitate duty-free entry for goods classified under HS code 440321. For example, the CAFTA-DR agreement typically grants duty-free treatment for qualifying coniferous wood products originating from member countries. Other agreements, such as those with Australia, Chile, or South Korea, may also offer preferential duty rates, often 0.00%, provided the goods meet the rules of origin stipulated in each agreement. Importers should consult the specific text of the relevant trade agreement and the USHTS to confirm eligibility and any specific requirements.