HS 440322 Of pine (Pinus spp.), other

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What products does HS 440322 cover?

This subheading covers coniferous wood of pine (Pinus spp.) that has been roughly squared or rounded by means of sawing or any other process. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC, this category includes logs, poles, and piles that are not further worked beyond basic shaping, such as debarking or rough cutting to length. The key is that the wood retains its primary form as timber, not yet processed into lumber or finished goods.

What falls outside HS 440322?

The following products are excluded from HS 440322: wood that has been sawn into planks, beams, or other forms of lumber (classified under HS 4407), wood that has been planed, sanded, or finger-jointed (classified under HS 4409), and wood that has been impregnated or treated in a manner that changes its essential character. Also excluded are wood waste and scrap, as well as wood in the form of chips or shavings, which are typically classified elsewhere within Chapter 44. For instance, finished wooden furniture components would not fall under this subheading.

What are common classification mistakes for HS 440322?

A common error is misclassifying wood that has undergone more extensive processing than just rough squaring or rounding. For example, if pine logs have been sawn into dimensional lumber (e.g., 2x4s), they should be classified under HS 4407, not 4403. This relates to General Rule of Interpretation (GRI) 1, which 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 treated or preserved wood under this subheading when it should be classified in more specific headings that account for such treatments.

How should importers classify products under HS 440322?

The correct procedure for classifying pine timber under HS 440322 involves a careful examination of the product's form and the extent of its processing. Importers and customs brokers must verify that the wood is indeed pine (Pinus spp.) and that it has only been roughly squared or rounded. Consulting the relevant official tariff schedule, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes for Heading 4403 is crucial. Documentation from the supplier detailing the processing steps is also essential for accurate classification.

How is the duty calculated for products under HS 440322?

A shipment of 10 cubic meters of roughly squared 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 duty rate published in the USITC Harmonized Tariff Schedule for HS code 440322. Note that specific rates can vary by country and trade agreement.

Which trade agreements reduce duties for HS 440322?

Several free trade agreements may reduce the applicable duty rate for HS 440322, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating pine timber from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, demonstrating that the goods meet the rules of origin.

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