HS 440349 Other
Quick Answer: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, imported under HS 440349 enters the UK at 0.00%, the EU at 0.00%, and the US at Free. This classification, designated as "Other," applies to coniferous wood that does not fit into more specific subheadings within Chapter 44. It is crucial for traders to verify the exact species and form of the wood to ensure correct classification, as variations can lead to different tariff treatments. According to CustomTariffs, while these rates appear duty-free across major markets, importers should remain vigilant for potential non-tariff barriers or specific import regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403491000 | 0.00 % | — | — |
| 4403493500 | 0.00 % | — | — |
| 4403498500 | 0.00 % | — | — |
| 4403490000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403493500 | 0.00 % | — | — |
| 4403498500 | 0.00 % | — | — |
| 4403490000 | 0.00 % | — | — |
| 4403491000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403490200 | 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 440349 cover?
This subheading covers other coniferous wood, in the rough, whether or not stripped of bark or roughly squared, that does not fall under preceding subheadings within HS 4403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for coniferous species not specifically listed elsewhere in the heading. For example, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other coniferous wood" under heading 4403, encompassing species like pine, spruce, and fir that are not otherwise classified, provided they are in their raw, unprocessed state.
What falls outside HS 440349?
The following products are excluded from HS 440349: coniferous wood that has been further processed beyond rough squaring or debarking, such as sawn timber (classified under HS 4407), plywood (HS 4408), or wood treated with chemicals for preservation (HS 3808). Also excluded are non-coniferous woods, even if in the rough, which are classified under other subheadings of HS 4403. For instance, rough-hewn oak logs would not be classified here.
What are common classification mistakes for HS 440349?
A common error is misclassifying coniferous wood that has undergone even minor processing as "in the rough." For example, if the wood has been planed or shaped beyond simple squaring, it would likely fall under a different HS code, such as HS 4409 for worked wood. Importers may also mistakenly include non-coniferous species in this category, overlooking the specific requirement for coniferous wood as defined by Chapter 44 notes and the General Rules for the Interpretation (GRI) of the Harmonized System.
How should importers classify products under HS 440349?
The correct procedure for classifying products under HS 440349 involves first confirming that the wood is of a coniferous species. Next, verify that the wood is in its rough state, meaning it has not been sawn into planks, shaped, or significantly processed. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Chapter 44 to ensure accurate classification, paying close attention to the distinction between "in the rough" and "worked" wood.
How is the duty calculated for products under HS 440349?
A shipment of 10 cubic meters of rough-sawn pine logs, declared at a customs value of $2,500 USD, would attract a US duty of $125.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule for HS code 4403490000 (Other coniferous wood). The calculation is: $2,500 USD × 0.05 = $125.00 USD.
Which trade agreements reduce duties for HS 440349?
Several free trade agreements may reduce the applicable duty rate for HS 440349, including the United States-Mexico-Canada Agreement (USMCA), under which originating coniferous wood from Canada and Mexico may enter duty-free. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer preferential rates, potentially reducing duties to 0% or a lower percentage. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 440349 (Wood in rough, whether or not stripped of bark or sapwood, or roughly squared, other coniferous wood)?
For HS code 440349, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Many other countries also offer duty-free access under their standard tariff schedules. For example, the UK Trade Tariff lists a duty rate of Free for this classification. Always verify the specific duty rate applicable to your country of import and the origin of the goods, as preferential rates under Free Trade Agreements (FTAs) may also apply.
How is HS code 440349 defined, and what types of wood fall under 'other coniferous wood'?
HS code 440349 covers coniferous wood that is in the rough, meaning it has not been further worked than roughly squared, stripped of bark, or stripped of sapwood. 'Other coniferous wood' refers to species of coniferous trees not specifically listed or covered by preceding subheadings within Chapter 44 of the Harmonized System. This typically includes species like larch, fir, spruce, and pine that do not fit into more specific categories. The key is that the wood retains its primary, unworked form.
What documentation is typically required for importing goods classified under HS 440349?
When importing goods under HS 440349, standard import documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of import and the specific wood species, a phytosanitary certificate may be required to prevent the introduction of pests and diseases. Importers should also be prepared to provide proof of origin if claiming preferential duty rates under a Free Trade Agreement.
How do Free Trade Agreements (FTAs) impact the duty calculation for HS code 440349?
Many FTAs offer duty-free or reduced-duty access for goods that meet specific rules of origin. For HS code 440349, if the coniferous wood originates from a country that is part of an FTA with the importing country (e.g., USMCA for imports into the US from Canada or Mexico), and the goods meet the FTA's origin criteria, the duty rate can be 0.00% even if the standard MFN rate were higher. To claim preferential treatment, importers must typically provide a Certificate of Origin or other acceptable proof as stipulated by the FTA.
Can you provide a concrete example of how import duty is calculated for HS 440349, assuming a non-zero duty rate?
While HS code 440349 often carries a 0.00% duty rate, let's assume for illustrative purposes a hypothetical scenario where a specific trade agreement or country imposes a 2.5% ad valorem duty. If an importer brings in 10 cubic meters of coniferous logs valued at $500 per cubic meter, the total value of the shipment would be 10 m³ × $500/m³ = $5,000. The import duty would then be calculated as 2.5% of $5,000, resulting in a duty amount of $125. The formula is: (Rate × Value) = Duty Amount. In this case, (0.025 × $5,000) = $125.