HS 440342 Teak
Quick Answer: Teak imported under HS 440342 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This Harmonized System (HS) code specifically covers teak (Tectona grandis), whether or not stripped of bark or sapwood, or roughly squared, in the rough. This classification is crucial for ensuring accurate duty payments and compliance with import regulations. Importers and customs brokers should verify specific country requirements and any potential non-tariff barriers. CustomTariffs aggregates this tariff data for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403420000 | Free | — | ["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 440342 cover?
This subheading covers "Teak (Tectona grandis, Tectona hamiltonii and Tectona philippinensis)" in the rough, whether or not stripped of bark or sapwood, or roughly squared. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this classification is specific to timber of the teak species, typically characterized by its durability, water resistance, and attractive grain, commonly used in shipbuilding, outdoor furniture, and flooring.
What falls outside HS 440342?
The following products are excluded from HS 440342: timber of other wood species, even if they are commonly referred to as "teak" in trade but are not botanically classified as Tectona grandis, Tectona hamiltonii, or Tectona philippinensis. Also excluded are processed teak products such as sawn, planed, or shaped wood (which would fall under HS 4407 or 4409), plywood, or veneer (HS Chapter 44, Subheadings 4408 or 4412), and wood waste or charcoal (HS 4401 or 4402). For instance, "African Teak" (Cordia spp.) or "New Zealand Teak" (Griselinia littoralis) would not be classified here.
What are common classification mistakes for HS 440342?
A common error is misidentifying timber species, particularly when trade names are used interchangeably with botanical names. Importers may mistakenly classify woods that resemble teak but are not of the Tectona genus under HS 440342. This can occur due to a lack of precise species identification. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the importance of accurate botanical identification for this specific subheading.
How should importers classify products under HS 440342?
The correct procedure for classifying teak timber under HS 440342 involves obtaining precise botanical identification of the wood species from the supplier. Importers and customs brokers must verify that the timber is indeed from the Tectona genus. Reviewing the supplier's documentation, including invoices and packing lists, for species confirmation is crucial. If there is any doubt, consulting a timber identification expert or referring to official botanical databases is recommended to ensure accurate declaration to customs authorities.
How is the duty calculated for products under HS 440342?
A shipment of 10 cubic meters of rough teak logs (Tectona grandis) declared at a customs value of $15,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 0% ad valorem for this specific item as per the USITC Harmonized Tariff Schedule, the calculated duty would be $0.00 ($0.00% × $15,000). This calculation demonstrates that while a rate exists, it can be 0% for certain origins under the MFN column, requiring careful verification of the applicable tariff schedule and origin.
Which trade agreements reduce duties for HS 440342?
Several free trade agreements may reduce the applicable duty rate for HS 440342, including the Generalized System of Preferences (GSP) for eligible developing countries, which can offer preferential rates or duty-free entry. For example, imports from countries like Indonesia or the Philippines, if they are GSP beneficiaries, might benefit from reduced duties. Documentation typically required includes a GSP Form A certificate of origin issued by the exporting country's competent authority to claim these preferences.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 440342 (Teak)?
For HS code 440342, which specifically covers 'Wood of a kind used for ornamental inlay; other; Teak (Tectona grandis L.f.)', the duty rates can vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, as per the TARIC database, the rate is also Free. The UK Trade Tariff also lists a duty rate of Free. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the duty for HS code 440342 calculated, and can you provide an example?
The duty calculation for HS code 440342 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Since the duty rate for teak is often Free, the calculated duty is $0.00. However, if a duty were applicable, for instance, a hypothetical 5% ad valorem rate, and you imported 10 cubic meters of teak valued at $5,000 per cubic meter, the total value would be $50,000. The duty would be calculated as 5% of $50,000, which equals $2,500. Always verify the specific duty basis (ad valorem, specific, or compound) and rate from the importing country's official tariff.
What are the key classification criteria for HS code 440342, specifically for Teak?
HS code 440342 is reserved for 'Teak (Tectona grandis L.f.)' within the broader category of 'Wood of a kind used for ornamental inlay; other'. The primary classification criterion is the botanical identification of the wood as Tectona grandis. Importers must ensure that the wood is indeed teak, and not a look-alike species, to avoid misclassification. Documentation such as phytosanitary certificates and origin certificates may be required to substantiate the classification and origin.
Are there any preferential duty rates or trade agreements that commonly affect imports of Teak (HS 440342)?
While many major trading blocs like the US, EU, and UK currently list a Free duty rate for HS 440342, trade agreements can still be relevant. For instance, if a Free Trade Agreement (FTA) exists between the exporting country and the importing country, it can confirm or reinforce the duty-free status and may offer streamlined customs procedures. Importers should always check if their specific trade relationship with the destination country allows for preferential treatment beyond the standard MFN rate, especially if the standard rate were not Free.
What documentation is typically required for importing Teak under HS code 440342?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing Teak (HS 440342) often requires specific certifications. A phytosanitary certificate issued by the exporting country's plant protection organization is generally mandatory to prevent the introduction of pests and diseases. Depending on the origin and destination, a certificate of origin may also be necessary, particularly if preferential duty rates are claimed or if the wood is subject to specific import regulations related to sustainable forestry (e.g., Lacey Act in the US, EUTR in the EU). Verification of the wood's species (Tectona grandis) might be requested.