HS 440395 Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more
Quick Answer: Wood of birch (Betula spp.) with a smallest cross-sectional dimension of 15 cm or more imported under HS 440395 enters the UK duty-free, the EU duty-free, and the US duty-free. This classification specifically covers rough or roughly squared birch wood that meets the specified dimensional threshold. Importers and customs brokers should note that while duty rates are currently zero across these major markets, compliance with other import regulations, such as those related to timber legality and phytosanitary requirements, remains essential. CustomTariffs aggregates this duty information for trade facilitation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403950000 | — | — | — |
| 4403951000 | 0.00 % | — | — |
| 4403959000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403950000 | 0.00 % | — | — |
| 4403951000 | 0.00 % | — | — |
| 4403959000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44039501 | Free | — | — |
| 4403950127 | — | — | ["m<sup>3</sup>"] |
| 4403950130 | — | — | ["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 440395 cover?
This subheading covers coniferous or non-coniferous wood in the rough, whether or not stripped of bark or roughly squared, specifically of birch (Betula spp.), where the smallest cross-sectional dimension of the piece is 15 cm or more. This classification aligns with the World Customs Organization's Harmonized System Nomenclature, which defines "wood in the rough" as timber that has not been further processed beyond basic sawing or hewing, and the USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm this scope for birch timber meeting the specified dimensional criteria.
What falls outside HS 440395?
The following products are excluded from HS 440395: birch wood with a smallest cross-sectional dimension less than 15 cm, which would fall under other subheadings within HS 4403 based on size; birch wood that has undergone further processing, such as planing, shaping, or cutting into specific lengths for finished products (e.g., lumber, plywood, or furniture components); and birch wood that has been treated with preservatives or fire retardants, which may be classified under different headings depending on the treatment. For instance, sawn lumber of birch would typically be classified under HS 4407.
What are common classification mistakes for HS 440395?
A common error is misinterpreting the "smallest cross-sectional dimension" requirement, leading to the incorrect classification of birch timber that does not meet the 15 cm threshold. Another mistake involves classifying birch wood that has been significantly processed beyond its rough state, failing to adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify birch logs intended for specific uses, such as veneer production, under this subheading.
How should importers classify products under HS 440395?
The correct procedure for classifying birch wood under HS 440395 involves a two-step verification process: first, confirm the species is indeed birch (Betula spp.), and second, accurately measure the smallest cross-sectional dimension of each piece of timber to ensure it is 15 cm or greater. Importers and customs brokers must 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 confirm all criteria are met before declaring the goods. Accurate product descriptions and supporting documentation are crucial.
How is the duty calculated for products under HS 440395?
A shipment of 10 cubic meters of rough-sawn birch 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 USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). Note that specific importations may be subject to additional duties or fees depending on origin and other factors.
Which trade agreements reduce duties for HS 440395?
Several free trade agreements may reduce the applicable duty rate for HS 440395, including the United States-Mexico-Canada Agreement (USMCA), under which qualifying birch wood originating from Canada or Mexico can enter the US duty-free. For imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African countries may offer preferential rates, often resulting in duty-free entry for qualifying goods. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EPAs, depending on the specific agreement and origin country.
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FAQ
What are the typical import duty rates for HS code 440395 (wood of birch, smallest cross-section 15 cm or more)?
For HS code 440395, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Similarly, the UK's standard import duty rate is Free. The EU's TARIC system also generally lists a 0.00% duty rate for this classification. Always verify the specific duty rate applicable at the time of import, as rates can change.
What specific criteria determine if wood falls under HS code 440395?
To be classified under HS code 440395, the wood must meet two primary criteria: 1. It must be of birch (Betula spp.). 2. Its smallest cross-sectional dimension must be 15 cm or more. This measurement refers to the smallest width or diameter of the timber's cross-section, not its length. Wood not meeting these specific dimensions or species requirements would be classified elsewhere.
Are there any common trade agreements that provide preferential duty rates for HS code 440395?
While the standard MFN duty rates for HS code 440395 are often 0.00% in major markets like the US, UK, and EU, it's crucial to check for specific free trade agreements (FTAs) or preferential schemes. For instance, if importing from a country with an FTA with the importing nation, a claim for preferential treatment might be possible, potentially requiring a Certificate of Origin. However, given the generally free entry, the impact of FTAs on this specific code might be minimal in terms of duty reduction but could still involve procedural requirements.
How is the import duty for HS code 440395 calculated if a duty were applicable?
HS code 440395 typically carries a 0.00% ad valorem duty rate, meaning no duty is charged. However, if a hypothetical duty rate were applied (e.g., 5% ad valorem), the calculation would be based on the declared customs value of the goods. For example, if you imported 10 cubic meters of birch wood valued at $500 per cubic meter, the total customs value would be $5,000 (10 m³ * $500/m³). With a 5% ad valorem duty, the duty would be $250 (5% of $5,000). In most current scenarios for this code, the duty calculation results in $0.00.
What documentation is typically required for importing wood classified under HS code 440395?
Standard import documentation for HS code 440395 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the origin of the wood, additional documents may be required, such as a phytosanitary certificate to prevent the introduction of pests and diseases, and potentially a Certificate of Origin if claiming preferential treatment under a trade agreement. Importers should consult the specific regulations of the destination country's customs authority (e.g., CBP in the US, HMRC in the UK, or national authorities for EU member states).