HS 440391 Other
Quick Answer: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, imported under HS 440391 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers "other" woods not elsewhere specified within Chapter 44, excluding coniferous woods and tropical woods. Importers should verify the specific species of wood to ensure accurate classification, as certain tropical woods may have different tariff treatments. CustomTariffs aggregates this data, highlighting the generally duty-free entry for this category across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44039100 | Free | — | — |
| 4403910020 | — | — | ["m<sup>3</sup>"] |
| 4403910040 | — | — | ["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 440391 cover?
This subheading covers coniferous wood, in the rough, whether or not stripped of bark or roughly squared, but not further worked, that does not fall under other specific subheadings within heading 4403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for coniferous species not specifically enumerated elsewhere. For example, the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) defines this as "Other coniferous wood," encompassing species like pine, fir, and spruce that are not specifically listed in preceding subheadings.
What falls outside HS 440391?
The following products are excluded from HS 440391: coniferous wood that has been further worked, such as sawn, planed, or chamfered; non-coniferous wood (which would fall under 4403.93 through 4403.99); wood in the form of logs, poles, piles, or posts, even if roughly squared; and wood that has undergone any treatment beyond stripping of bark or rough squaring. For instance, lumber that has been kiln-dried or treated with preservatives would be classified elsewhere, typically in Chapter 44, but under different headings or subheadings.
What are common classification mistakes for HS 440391?
A common error is misinterpreting the "rough" state of the wood. Importers may mistakenly classify sawn timber that has been processed beyond simple rough squaring under this subheading, when it should be classified under headings for sawn wood (e.g., 4407). Another mistake involves confusing coniferous wood with non-coniferous wood, leading to incorrect classification under subheadings 4403.93 to 4403.99. Adherence to General Interpretative Rule 1 and 3 is crucial to ensure accurate classification based on the most specific description.
How should importers classify products under HS 440391?
The correct procedure for classifying products under HS 440391 involves a systematic approach. First, confirm that the wood is coniferous. Second, verify that it is in its rough state, meaning it has only been stripped of bark or roughly squared, and has not undergone further processing like sawing or planing. Consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm the specific definition and any additional notes. If unsure, seek a binding ruling from customs authorities.
How is the duty calculated for products under HS 440391?
A shipment of 10 cubic meters of rough-sawn spruce logs, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4403.91.9010, which covers "Other coniferous wood, not further worked than roughly squared."
Which trade agreements reduce duties for HS 440391?
Several free trade agreements may reduce the applicable duty rate for HS 440391, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. 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 regulations.
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FAQ
What are the import duty rates for HS code 440391?
HS code 440391 covers 'Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, other coniferous: Other'. The duty rates vary by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the general (MFN) duty rate is Free. In the EU (TARIC), the rate is 0.00%. The UK Trade Tariff also lists a rate of Free. Always verify the specific rate for your destination country and consider any applicable trade agreements.
How is the duty for HS code 440391 calculated?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 440391, where rates are often Free or 0.00%, the calculated duty is typically $0. For instance, if importing 10 cubic meters of wood classified under 440391 into the US with a 0% duty rate, the duty amount would be 0% of the declared value, resulting in $0 duty.
What documentation is typically required for importing goods under HS code 440391?
Standard import documentation for HS code 440391 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific type of wood, additional documents may be required, such as a phytosanitary certificate to prevent the introduction of pests and diseases. Importers should consult the customs authority of the destination country for a comprehensive list.
Are there preferential duty rates available for HS code 440391 under trade agreements?
Yes, preferential duty rates may be available for HS code 440391 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation might qualify for reduced or eliminated duties. To claim preferential treatment, importers typically need to provide a Certificate of Origin or other proof of preferential status as required by the specific trade agreement.
What are the classification criteria for 'Other coniferous' wood under HS code 440391?
HS code 440391 falls under 'Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, other coniferous: Other'. This means it applies to coniferous wood that does not fit into more specific subheadings within 4403. The key criteria are that the wood must be in its rough state (not further processed than debarking, roughly squaring, or removing sapwood) and must be coniferous. If the wood is processed beyond these basic stages (e.g., sawn into planks), it would be classified under a different HS code.