HS 440394 Of beech (Fagus spp.), other
Quick Answer: Wood of beech (Fagus spp.), whether or not stripped of bark or sapwood, or roughly squared, imported under HS 440394 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers beech wood that has not undergone further processing beyond basic preparation like debarking or rough squaring. Importers should verify specific end-use provisions or any potential phytosanitary requirements, as these can influence import procedures. CustomTariffs aggregates this tariff data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403940000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403940000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403940100 | 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 440394 cover?
This subheading covers coniferous or non-coniferous wood, in rough, whether or not stripped of bark or sapwood, or merely rounded, which is specifically identified as beech (Fagus spp.) and does not fall under more specific descriptions within Heading 4403. According to the World Customs Organization's Harmonized System Nomenclature, this includes logs, poles, and piles of beech, primarily intended for further processing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for raw beech wood, excluding any that has undergone significant shaping or treatment beyond basic preparation.
What falls outside HS 440394?
The following products are excluded from HS 440394: wood that has been painted, stained, or impregnated; wood sawn or shaped into planks, beams, or other forms of lumber (which would fall under Chapter 4407 or 4408); wood in the form of veneer or plywood (Chapter 4408 or 4412); and wood that has been further processed into articles such as furniture components or flooring. For instance, beech wood that has been kiln-dried to a specific moisture content for furniture making, or beech wood cut into specific dimensions for flooring, would be classified under different headings.
What are common classification mistakes for HS 440394?
A common error is misclassifying beech wood that has undergone minimal processing as raw material under HS 440394 when it should be classified under a more specific heading. For example, beech logs that have been roughly squared or chamfered to facilitate easier handling or transport might still be considered "merely rounded" under 440394. However, if the shaping is more substantial, such as creating a basic profile for a specific end-use, it could fall under headings like 4407 (sawn wood) or 4409 (wood continuously shaped). Adherence to General Interpretative Rule 1 is crucial.
How should importers classify products under HS 440394?
The correct procedure for classifying products under HS 440394 involves a thorough examination of the wood's form and any treatments applied. Importers and customs brokers must first confirm the species is indeed beech (Fagus spp.). Next, they should verify that the wood is in its rough form, stripped of bark or sapwood, or merely rounded, and has not undergone significant further processing such as sawing into planks or shaping into specific profiles. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for definitive classification.
How is the duty calculated for products under HS 440394?
A shipment of 10 cubic meters of rough beech logs, 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. The calculation is: 5.0% × $5,000 USD = $250.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 440394. Specific duty rates can vary significantly by country and trade agreement status.
Which trade agreements reduce duties for HS 440394?
Several free trade agreements may reduce the applicable duty rate for HS 440394, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating beech wood from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific criteria is required. Additionally, the EU's Economic Partnership Agreements with certain African, Caribbean, and Pacific countries may offer preferential access, often requiring an EUR.1 movement certificate.
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FAQ
What are the applicable duty rates for HS code 440394 (Wood in rough, of beech (Fagus spp.), other)?
The duty rates for HS code 440394 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. However, importers should always verify current rates and potential tariffs, such as those under Section 301 for goods originating from China, which could apply even if the base MFN rate is Free. For the European Union, the TARIC system indicates a 0.00% duty rate for this classification. For the UK, the Trade Tariff also shows a 0.00% duty rate. It is crucial to consult the specific tariff schedule of the destination country at the time of import.
What specific criteria determine if wood falls under HS code 440394?
HS code 440394 specifically covers 'Wood in the rough, whether or not stripped of bark or roughly squared, of beech (Fagus spp.), other'. The key classification criteria are: 1. Species: The wood must be from a species of the genus Fagus (beech). 2. Condition: The wood must be in its 'rough' state. This means it has not undergone significant processing beyond debarking or rough squaring. It excludes sawn, planed, or otherwise worked wood. 3. Exclusion: It must not be covered by more specific subheadings within 4403, such as beech wood that has been treated with non-toxic sealants or primers (which might fall under 440394.10 in some tariff systems for specific uses like poles).
What documentation is typically required for importing wood classified under HS 440394?
Standard documentation for importing wood under HS 440394 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the origin of the wood, you may need a phytosanitary certificate to prevent the introduction of pests and diseases. Some countries may also require a declaration of origin. Importers should verify specific requirements with the customs authorities of the destination country and ensure compliance with any timber legality regulations, such as the EU Timber Regulation (EUTR) or the US Lacey Act.
How is the duty calculated for HS code 440394, and can you provide an example?
Since the duty rate for HS code 440394 is often Free (e.g., 0.00% MFN in the US and UK, 0.00% in the EU TARIC), the duty amount calculated is typically zero. However, if a specific tariff or duty were applicable, it would usually be an ad valorem rate (a percentage of the value) or a specific rate (per unit of quantity). For instance, if there were a hypothetical 5% ad valorem duty on a shipment of beech logs valued at $10,000, the duty would be calculated as: Duty = Value × Duty Rate = $10,000 × 5% = $500. If there were a specific duty of $10 per cubic meter and the shipment contained 20 cubic meters, the duty would be: Duty = Quantity × Specific Rate = 20 m³ × $10/m³ = $200. Always confirm the applicable duty basis (ad valorem, specific, or compound) and rate with the official tariff schedule.
Are there common trade agreements that offer preferential duty rates for HS code 440394?
While HS code 440394 often carries a Free MFN duty rate in major markets like the US, UK, and EU, preferential rates under Free Trade Agreements (FTAs) can still be relevant, especially if the MFN rate is not Free or if specific rules of origin are met. For example, if an FTA provides for a lower rate than MFN, or if the MFN rate is subject to additional duties (like anti-dumping or safeguards), an FTA could offer a distinct advantage. Importers must ensure that the beech wood originates from a country that is a party to the relevant FTA and that they possess the necessary proof of origin (e.g., a Certificate of Origin) to claim preferential treatment. Consulting the specific FTA text and the importing country's tariff database is essential.