HS 440323 Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more

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What products does HS 440323 cover?

This subheading covers coniferous wood of fir (Abies spp.) and spruce (Picea spp.) that has been roughly squared or sawn by sawing or by similar process. Crucially, the wood must have a smallest cross-sectional dimension of 15 cm or more. This classification is based on the World Customs Organization's Harmonized System Nomenclature, and aligns with definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, ensuring consistent international trade practices for these specific timber types.

What falls outside HS 440323?

The following products are excluded from HS 440323: coniferous wood of fir and spruce with a smallest cross-sectional dimension less than 15 cm, which would typically fall under other subheadings within HS 4403 based on size. Also excluded are wood that has been further processed beyond rough squaring or sawing, such as planed, grooved, or chamfered wood (which would be classified in Chapter 44, but under different headings like 4409), and non-coniferous woods. For example, pine or oak logs, even if meeting the size criteria, would not be classified here.

What are common classification mistakes for HS 440323?

A common error is misinterpreting the "smallest cross-sectional dimension" requirement. Importers may incorrectly assume any dimension of 15 cm or more is sufficient, when in fact, it is the *smallest* dimension of the cross-section that dictates classification. Another mistake involves classifying wood that has undergone more processing than simple sawing or rough squaring, failing to adhere 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.

How should importers classify products under HS 440323?

The correct procedure for classifying products under HS 440323 involves a two-step verification process. First, confirm that the wood is indeed from fir (Abies spp.) or spruce (Picea spp.). Second, precisely measure the smallest dimension of the cross-section of each piece of timber; this dimension must be 15 cm or greater. Importers and customs brokers should consult official tariff schedules, such as the USITC HTS or the UK Trade Tariff, to verify the exact wording and any specific notes associated with this subheading.

How is the duty calculated for products under HS 440323?

A shipment of 10 cubic meters of rough-sawn spruce lumber, with a declared customs value of $3,000 USD, would attract a US duty based on the Most Favored Nation (MFN) rate. For example, if the MFN duty rate for HS 440323 in the USITC HTS is 3.5% ad valorem, the duty would be calculated as 3.5% of $3,000 USD, resulting in a duty amount of $105.00 USD. This calculation is performed by multiplying the declared customs value by the applicable ad valorem duty rate.

Which trade agreements reduce duties for HS 440323?

Several free trade agreements may reduce the applicable duty rate for HS 440323, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating spruce and fir lumber from Canada or Mexico can enter the United States duty-free, provided a valid origin declaration is submitted. For goods originating in developing countries that are beneficiaries of the Generalized System of Preferences (GSP), a reduced rate or duty-free status may apply, often requiring a GSP Form A. Documentation requirements vary by agreement and jurisdiction, with specific origin criteria needing to be met.

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