HS 440397 Of poplar and aspen (Populus spp.)

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What products does HS 440397 cover?

This subheading covers coniferous wood in the rough, whether or not stripped of bark or roughly squared, specifically of poplar and aspen (Populus spp.). According to the World Customs Organization's Harmonized System Nomenclature, this category includes logs, poles, and timbers of these specific tree species that have undergone minimal processing, such as debarking or rough squaring, but have not been further worked into sawn, planed, or shaped forms. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the raw or semi-processed state of poplar and aspen timber.

What falls outside HS 440397?

The following products are excluded from HS 440397: wood of other coniferous species not specified as poplar or aspen, such as pine or fir; wood that has been sawn lengthwise, cross-cut, or rotary cut into veneers; wood that has been planed, sanded, or finger-jointed; and wood that has been shaped into profiles. For instance, sawn lumber of poplar, even if rough, would typically fall under HS 4407, and wood chips or particles for particleboard would be classified elsewhere, often in Chapter 44 or Chapter 45, depending on the specific form and intended use.

What are common classification mistakes for HS 440397?

A common error is misclassifying processed wood as rough wood. For example, if poplar or aspen logs have been sawn into planks or beams, they are no longer considered "in the rough" under HS 4403 and should be classified under HS 4407. Another mistake is failing to identify the specific species, potentially classifying wood of other deciduous trees under this subheading. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.

How should importers classify products under HS 440397?

The correct procedure for classifying products under HS 440397 involves a meticulous examination of the product's form and species. Importers and customs brokers must confirm that the wood is indeed poplar or aspen (Populus spp.) and that it is in its rough state, meaning it has not been sawn into planks, planed, or otherwise significantly processed beyond debarking or rough squaring. Reviewing the product's invoice, bill of lading, and any available technical specifications will aid in making an accurate determination based on the WCO HS Nomenclature and relevant national tariff schedules.

How is the duty calculated for products under HS 440397?

A shipment of 10 cubic meters of rough poplar logs, declared at a customs value of $2,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value: 5.0% × $2,000 USD = $100.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4403.97.0000, which specifies a 5.0% ad valorem duty.

Which trade agreements reduce duties for HS 440397?

Several free trade agreements may reduce the applicable duty rate for HS 440397, 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, such as Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A, depending on the specific agreement and jurisdiction, is typically required.

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