HS 440326 Other
Quick Answer: Wood in rough, whether or not stripped of bark or sapwood, or roughly squared, imported under HS 440326 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This specific subheading, "Other," is a residual category for coniferous wood that does not fit into more specific classifications within Chapter 44. It generally encompasses coniferous timber that has undergone basic processing like debarking or rough squaring. Importers and customs brokers should exercise caution, as the "Other" designation can sometimes lead to scrutiny to ensure the goods are not more appropriately classified elsewhere. CustomTariffs aggregates this data to provide a clear overview for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403260000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403260000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44032601 | Free | — | — |
| 4403260108 | — | — | ["m<sup>3</sup>"] |
| 4403260140 | — | — | ["m<sup>3</sup>"] |
| 4403260152 | — | — | ["m<sup>3</sup>"] |
| 4403260155 | — | — | ["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 440326 cover?
This subheading covers other coniferous wood, in the rough, whether or not stripped of bark or roughly squared, not including wood of a kind used in the manufacture of paper, pulp, or rayon, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. Specifically, it pertains to coniferous species not otherwise specified in preceding subheadings within heading 4403, excluding those treated with paint, primer, or other surface treatments that alter their natural appearance or prepare them for specific end-uses beyond basic lumber. The USITC Harmonized Tariff Schedule (HTS) further clarifies this by excluding specific types of treated or processed wood.
What falls outside HS 440326?
The following products are excluded from HS 440326: coniferous wood that has been sawn or shaped into specific profiles, such as tongue-and-groove or shiplap; coniferous wood that has been treated with preservatives, fire retardants, or other chemicals for specific applications; and coniferous wood that has undergone significant processing, such as planing or sanding to a finished surface. For example, finished lumber for construction, firewood, or wood intended for the manufacture of particleboard would be classified under different headings or subheadings.
What are common classification mistakes for HS 440326?
A common error is misclassifying coniferous wood that has undergone minor processing or surface treatment. For instance, wood that has been lightly planed or has had its edges chamfered might be mistakenly entered under 440326 when it should be classified under a subheading for sawn or shaped wood, depending on the extent of the processing. Adherence to General Rule of Interpretation (GRI) 1 and GRI 3 is crucial, particularly when distinguishing between rough wood and more processed forms.
How should importers classify products under HS 440326?
The correct procedure for classifying products under HS 440326 involves a detailed examination of the wood's form and any treatments applied. Importers and customs brokers must first confirm the species is coniferous and that it is in its rough state, stripped of bark or roughly squared. They should then consult the official tariff schedule, such as the USITC HTS or the EU TARIC, to ensure no other specific subheading more accurately describes the product based on its processing level or intended use. Documentation supporting the classification, including supplier declarations, is essential.
How is the duty calculated for products under HS 440326?
A shipment of 10 cubic meters of rough spruce logs, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 4403.26.0000, which covers other coniferous wood in the rough.
Which trade agreements reduce duties for HS 440326?
Several free trade agreements may reduce the applicable duty rate for HS 440326, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for qualifying goods from certain developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required, while GSP claims often necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4403.26, which covers 'Other' coniferous wood in the rough, whether or not stripped of bark or roughly squared?
For HS code 4403.26, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Similarly, the United Kingdom's tariff rate is Free, and the European Union's TARIC system also lists a duty rate of Free. These rates indicate that no customs duties are generally applied to goods classified under this specific subheading when imported under standard trade terms.
How is the 'Other' classification determined for coniferous wood under HS code 4403.26?
HS code 4403.26 is an 'Other' subheading, meaning it applies to coniferous wood in the rough, whether or not stripped of bark or roughly squared, that does not meet the specific criteria for other subheadings within HS 4403. This typically includes types of coniferous wood not explicitly listed or defined in preceding subheadings, or wood that has undergone minimal processing beyond rough squaring or bark removal. Importers must ensure their product is not classifiable elsewhere in Chapter 44, Section 2, of the Harmonized System.
What documentation is typically required for importing goods classified under HS code 4403.26?
Standard documentation for importing coniferous wood under HS code 4403.26 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin country and specific import regulations of the destination country (e.g., US, UK, EU), additional documents may be required. These can include a phytosanitary certificate to ensure the wood is free from pests and diseases, and a certificate of origin if preferential duty rates are claimed under a trade agreement. Always consult the specific import regulations of the destination country.
Do any common trade agreements offer preferential duty rates for HS code 4403.26?
While the standard MFN duty rates for HS code 4403.26 are often Free across major markets like the US, UK, and EU, trade agreements can still be relevant. They may waive requirements for certain documentation, expedite customs clearance, or provide benefits for specific originating countries. For instance, if a trade agreement mandates a specific certificate of origin for duty-free treatment, even if the standard rate is already free, compliance ensures smooth entry. Importers should verify if their country of origin has a trade agreement with the destination country that offers specific advantages for wood products.
How is the duty calculated for HS code 4403.26, and can you provide an example?
Since the duty rates for HS code 4403.26 are typically 0.00% or Free, the calculated duty amount is generally zero. For example, if a shipment of coniferous wood classified under 4403.26 arrives in the United States with a value of $10,000 and a quantity of 50 cubic meters, and the MFN duty rate is 0.00%, the calculation would be: Duty = (Value × Duty Rate) or (Quantity × Duty Rate per unit). In this case, $10,000 × 0.00% = $0.00. Therefore, no customs duty is payable.