HS 440325 Other, of which the smallest cross-sectional dimension is 15 cm or more
Quick Answer: Wood in rough, whether or not stripped of bark or sapwood, or merely rounded, other, of which the smallest cross-sectional dimension is 15 cm or more, enters the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification specifically applies to coniferous wood that has been roughly processed, such as by sawing or debarking, and where the smallest dimension of its cross-section measures at least 15 centimeters. Importers should note that while duty rates are currently zero across these major markets, compliance with specific import regulations, such as phytosanitary certificates, remains essential. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403250000 | — | — | — |
| 4403251000 | 0.00 % | — | — |
| 4403259000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403251000 | 0.00 % | — | — |
| 4403259000 | 0.00 % | — | — |
| 4403250000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44032501 | Free | — | — |
| 4403250116 | — | — | ["m"] |
| 4403250140 | — | — | ["m<sup>3</sup>"] |
| 4403250150 | — | — | ["m<sup>3</sup>"] |
| 4403250112 | — | — | ["m"] |
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 to Classify This HS Code?
What products does HS 440325 cover?
This subheading covers coniferous wood, in the rough, whether or not stripped of bark or roughly squared, where the smallest cross-sectional dimension is 15 cm or more. This classification is based on the Explanatory Notes to the Harmonized System (HS) Nomenclature, specifically under Heading 4403, which defines "wood in the rough, whether or not stripped of bark or roughly squared." The critical defining characteristic for 440325 is the substantial cross-sectional dimension, distinguishing it from smaller dimension lumber.
What falls outside HS 440325?
The following products are excluded from HS 440325: coniferous wood with a smallest cross-sectional dimension less than 15 cm, which would fall under other subheadings within 4403. Also excluded are coniferous wood that has been further processed beyond rough squaring, such as sawn lengthwise, planed, or finger-jointed, as these would be classified under Chapter 44 headings for sawn wood (4407) or other worked wood. Coniferous logs specifically intended for peeling or slicing into veneers are also excluded.
What are common classification mistakes for HS 440325?
A common error is misinterpreting the "smallest cross-sectional dimension" requirement. Importers may incorrectly measure the largest dimension or fail to accurately determine the smallest dimension of the wood's cross-section. Additionally, confusion can arise if the wood has undergone minor processing, such as debarking or rough squaring, leading to its misclassification as sawn wood under HS 4407. Adherence 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, is crucial.
How should importers classify products under HS 440325?
The correct procedure for classifying coniferous wood under HS 440325 involves a precise measurement of the wood's cross-section to confirm the smallest dimension is 15 cm or greater. Importers must verify that the wood is in its rough state, or only roughly squared, and has not undergone further processing like sawing into planks or beams. Consulting the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, is essential for confirming the exact scope and any specific country notes.
How is the duty calculated for products under HS 440325?
A shipment of 10 cubic meters of rough coniferous logs, each with a smallest cross-sectional dimension exceeding 15 cm, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 5.0% = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 440325?
Several free trade agreements may reduce the applicable duty rate for HS 440325, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods 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 specific origin declaration as stipulated by the respective agreement's rules of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 440325 in major markets?
HS code 440325, covering 'Wood in the rough, whether or not stripped of bark or roughly squared—Coniferous—Other, of which the smallest cross-sectional dimension is 15 cm or more', generally faces low or zero Most Favored Nation (MFN) duty rates in many major economies. For instance, the United States applies a 0.00% MFN duty rate. The European Union, under the TARIC system, also typically lists a 0.00% duty for this classification. Similarly, the United Kingdom's Trade Tariff often shows a 0.00% duty. These rates are subject to change and specific trade agreements. Always verify the current rates with the relevant customs authority.
How is the classification of wood under HS 440325 determined, specifically the 'smallest cross-sectional dimension is 15 cm or more' criterion?
The classification under HS 440325 hinges on two primary factors: the wood must be in the rough (stripped of bark or roughly squared is acceptable) and must be coniferous. The critical defining characteristic for this specific subheading is that its smallest cross-sectional dimension must measure 15 cm or more. Importers and customs brokers must ensure that measurements are taken at the narrowest point of the cross-section of the log or timber. If any dimension is less than 15 cm, it would fall under a different subheading. Accurate measurement is crucial for correct classification.
What documentation is typically required for importing wood classified under HS 440325?
While specific requirements can vary by importing country, common documentation for importing wood under HS 440325 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the origin and destination, phytosanitary certificates may be mandatory to prevent the spread of pests and diseases. Some countries may also require proof of origin. Importers should consult the customs regulations of the destination country and potentially work with a customs broker to ensure all necessary permits and certificates are obtained prior to shipment.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, offer preferential duty rates for HS 440325?
Yes, trade agreements can significantly impact duty rates. For example, under the United States-Mexico-Canada Agreement (USMCA), originating coniferous wood classified under HS 440325 may qualify for preferential duty-free treatment. Similarly, various Free Trade Agreements (FTAs) the European Union has with third countries might offer reduced or eliminated duties on such goods if they meet the rules of origin stipulated in those agreements. Importers must obtain a valid Certificate of Origin from the exporter to claim preferential treatment under these agreements. Verification of eligibility and specific origin rules is essential.
How is the duty calculated for HS 440325 if a duty rate other than 0.00% applies, and can you provide an example?
If a duty rate other than 0.00% were to apply to HS 440325, the calculation would typically be based on either an ad valorem rate (a percentage of the value) or a specific rate (per unit of quantity, e.g., per cubic meter). For example, let's assume a hypothetical scenario where a country applies a 5% ad valorem duty and a specific duty of $10 per cubic meter on this HS code. If an importer brings in 10 cubic meters of wood valued at $5,000, the duty calculation would be: Ad Valorem Duty = 5% of $5,000 = $250. Specific Duty = $10/m³ * 10 m³ = $100. The total duty would be the higher of the two (if it's an 'either/or' calculation) or the sum of both (if it's a 'combined' duty). In this hypothetical combined scenario, the total duty would be $250 + $100 = $350. However, as noted, most major markets currently apply a 0.00% duty rate for this specific classification, making the duty calculation $0.