HS 440396 Of birch (Betula spp.), other
Quick Answer: Wood in rough, whether or not stripped of bark or sapwood, or merely rounded, of birch (Betula spp.), other than coniferous, 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-sawn or otherwise minimally processed birch wood that does not fall under more specific subheadings. Importers should note that while duty rates are currently zero in these major markets, compliance with phytosanitary regulations and any applicable import licenses remains crucial. CustomTariffs aggregates this tariff information, highlighting the generally favorable trade conditions for this product.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403960000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4403960000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44039601 | Free | — | — |
| 4403960123 | — | — | ["m<sup>3</sup>"] |
| 4403960130 | — | — | ["m<sup>3</sup>"] |
| 4403960127 | — | — | ["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 440396 cover?
This subheading covers coniferous or non-coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, specifically of birch (Betula spp.), that does not meet the criteria for higher-level headings or more specific subheadings. According to the World Customs Organization's Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this includes birch logs, poles, and piles, provided they are in their raw, unprocessed state, excluding any further worked timber. The EU TARIC system also aligns with this definition, focusing on the primary form of the wood.
What falls outside HS 440396?
The following products are excluded from HS 440396: wood that has been significantly shaped, such as sawn timber (classified under HS 4407), planed, or grooved (HS 4409); wood in the form of veneer or plywood (HS 4408 and 4412, respectively); and wood charcoal (HS 4402). Furthermore, any birch wood that has undergone processes like impregnation or treatment to enhance durability or fire resistance, unless such treatment is minimal and does not alter the fundamental character of the wood, would likely be classified elsewhere.
What are common classification mistakes for HS 440396?
A common error is misclassifying birch wood that has undergone even minor processing beyond the scope of "in the rough." For instance, if birch logs are cut to specific lengths for construction purposes or have had their ends chamfered, they may no longer qualify for HS 440396 and could fall under HS 4407 or other headings. Adherence to General Interpretative Rule 1 and Rule 2(a) is crucial, ensuring that the product's essential character and form are accurately assessed before assigning the classification.
How should importers classify products under HS 440396?
The correct procedure for classifying birch wood under HS 440396 involves a thorough examination of the product's physical characteristics and the extent of any processing. Importers and customs brokers must verify that the wood is indeed birch (Betula spp.) and that it remains in its rough state, stripped of bark or sapwood, or is only roughly squared. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and referencing the WCO Explanatory Notes will provide definitive guidance on the scope of this subheading.
How is the duty calculated for products under HS 440396?
A shipment of 5,000 kilograms of rough birch 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. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 440396.9000 (other birch). Note that specific rates can vary by country.
Which trade agreements reduce duties for HS 440396?
Several free trade agreements may reduce the applicable duty rate for HS 440396, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating birch wood from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, typically requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's regulations.
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FAQ
What are the import duty rates for HS code 440396, specifically for birch wood not further worked?
For HS code 440396, covering "Of birch (Betula spp.), other" (meaning not coniferous and not of tropical wood), the Most Favored Nation (MFN) duty rate in the United States is Free. For imports into the European Union, the TARIC code typically also shows a 0.00% duty rate. It is crucial to verify the specific duty rate applicable at the time of import, as rates can change. Always consult the latest official tariff schedules of the importing country (e.g., the USITC Harmonized Tariff Schedule or the EU TARIC database).
How is the duty for HS code 440396 calculated, and can you provide an example?
The duty for HS code 440396 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 0.00%, the duty amount would be $0.00 regardless of the value. If, hypothetically, a duty rate of 3.5% ad valorem applied, and you imported birch logs valued at $10,000, the duty calculation would be: $10,000 (value) × 3.5% (duty rate) = $350.00. However, for HS 440396, the rate is generally Free.
What documentation is typically required for importing goods classified under HS code 440396?
When importing goods classified under HS code 440396 (birch wood, not further worked), standard import documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the origin and destination country, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a trade agreement. Importers should also be prepared to provide proof of the wood's origin and species to confirm classification, and potentially phytosanitary certificates to meet plant health regulations.
Are there any preferential duty rates available for HS code 440396 under common trade agreements?
Yes, preferential duty rates may be available for HS code 440396 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For instance, if birch wood originates from a country with a Free Trade Agreement (FTA) with the United States or the European Union, and the goods meet the rules of origin criteria, they might be eligible for duty-free entry or reduced rates, even if the standard MFN rate is already Free. Importers and customs brokers must consult the specific FTA provisions and obtain the necessary proof of origin (e.g., a certificate of origin) to claim these benefits.
What are the key criteria for classifying wood under HS code 440396 as 'birch (Betula spp.), other'?
To classify wood under HS code 440396, it must meet specific criteria. Firstly, it must be 'wood in the rough', meaning it has not been significantly shaped, processed, or worked beyond basic logging operations like debarking or cutting to length. Secondly, it must be specifically identified as birch (species within the genus Betula). Thirdly, it must not be coniferous (softwood) and not be of tropical wood, as these categories are classified elsewhere in Chapter 44. Botanical identification or reliable documentation confirming the species and lack of further working is essential for accurate classification.