HS 440393 Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more
Quick Answer: Wood of beech (Fagus spp.) with a smallest cross-sectional dimension of 15 cm or more imported under HS 440393 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers rough or roughly squared beech wood that meets the specified minimum dimension, excluding further processed forms. Importers should verify the exact specifications of their beech wood to ensure correct classification. According to CustomTariffs data, these duty rates are consistent across these major markets, simplifying trade for this specific commodity.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403930000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403930000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403930100 | 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 to Classify This HS Code?
What products does HS 440393 cover?
This subheading covers coniferous or non-coniferous wood, in the rough, whether or not stripped of bark or roughly squared, specifically of beech (Fagus spp.), where the smallest cross-sectional dimension of the piece is 15 cm or more. This classification is guided by the World Customs Organization's Harmonized System Nomenclature, and as per the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, it specifically targets beech logs or sawn timber meeting this dimensional criterion, intended for further processing.
What falls outside HS 440393?
The following products are excluded from HS 440393: beech wood with a smallest cross-sectional dimension less than 15 cm, which would fall under other subheadings of 4403; beech wood that has been further worked, such as planed, grooved, or chamfered, which would be classified under Chapter 44, heading 4409; and wood charcoal or wood in chips or shavings, which are classified under different headings within Chapter 44. Finished or semi-finished beech products for specific uses are also excluded.
What are common classification mistakes for HS 440393?
A common error is misinterpreting the "smallest cross-sectional dimension" requirement, leading to incorrect classification of beech wood pieces. For instance, if a piece of beech has a square cross-section of 16 cm x 16 cm, its smallest dimension is 16 cm, meeting the 15 cm threshold. However, if a piece has a cross-section of 14 cm x 20 cm, its smallest dimension is 14 cm, and it would not be classified under 440393. This adheres to General Rule of Interpretation 1 of the Harmonized System.
How should importers classify products under HS 440393?
The correct procedure for classifying beech wood under HS 440393 involves first confirming the species is indeed beech (Fagus spp.) and then accurately measuring the smallest cross-sectional dimension of each piece of timber. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and ensure the wood is in its rough or roughly squared state, without further significant processing beyond debarking or squaring.
How is the duty calculated for products under HS 440393?
A shipment of 10 cubic meters of rough-sawn beech 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 Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 440393?
Several free trade agreements may reduce the applicable duty rate for HS 440393, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating beech wood from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating beech wood from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required.
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FAQ
What are the typical import duty rates for HS code 440393, covering beech wood with a smallest cross-sectional dimension of 15 cm or more?
For HS code 440393, the Most Favored Nation (MFN) duty rate in the United States is Free. Similarly, the United Kingdom's import duty rate is Free. The European Union's TARIC system also lists a 0.00% duty rate for this classification. It is crucial to verify specific preferential rates under trade agreements, as these can sometimes offer additional benefits or have unique conditions.
What specific criteria define wood classified under HS code 440393?
HS code 440393 specifically covers 'Wood of beech (Fagus spp.)' that has undergone primary processing such as rough shaping or debarking, but has not been further manufactured into specific products like lumber or plywood. The defining characteristic for this code is that the smallest cross-sectional dimension of the wood must be 15 cm or more. This distinguishes it from beech wood with smaller dimensions, which would fall under different subheadings.
What documentation is typically required when importing goods classified under HS code 440393?
When importing beech wood under HS code 440393, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates. Importers should also be aware of any phytosanitary requirements or import permits mandated by the importing country's agricultural or forestry agencies to prevent the introduction of pests and diseases.
How is the import duty calculated for HS code 440393 if a duty were applicable, and can you provide an example?
While HS code 440393 generally has a Free duty rate in major markets like the US, UK, and EU, let's illustrate a hypothetical calculation for a scenario where a duty of 5% ad valorem applied. If an importer brought in 10 cubic meters of beech wood valued at $1,000 per cubic meter, the total value would be $10,000. The duty calculation would be: Duty = Value × Duty Rate. In this hypothetical case: Duty = $10,000 × 5% = $500. This example demonstrates how an ad valorem duty is calculated based on the customs value of the imported goods.
Are there common trade agreements that might affect the duty rates for HS code 440393?
The duty rates for HS code 440393 are often Free under major trade agreements due to the nature of raw or minimally processed wood. For instance, the United States-Mexico-Canada Agreement (USMCA) generally provides for duty-free treatment on qualifying goods. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that may offer preferential or duty-free access for such timber products. Importers should consult the specific trade agreement between the exporting country and the importing country, and review the rules of origin to confirm eligibility for preferential treatment.