HS 440399 Other

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What products does HS 440399 cover?

This subheading covers "other" coniferous or non-coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, that does not fit into the preceding subheadings of heading 4403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes various types of timber that have undergone minimal processing beyond felling and initial shaping, such as logs, poles, and piles, provided they are not further worked. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for unprocessed timber not otherwise specified.

What falls outside HS 440399?

The following products are excluded from HS 440399: wood that has been significantly shaped, such as sawn timber (classified under heading 4407), planed, or grooved timber (heading 4409), or wood in the form of chips or particles (heading 4401). Also excluded are wood in the rough that is specifically intended for carving or marquetry, or wood that has been treated with preservatives or fire retardants beyond simple debarking. For instance, railway or tramway sleepers (cross-ties) of wood, whether or not impregnated, are classified under HS 4406.

What are common classification mistakes for HS 440399?

A common error is misclassifying partially processed wood. For example, logs that have been sawn into planks, even if the cuts are rough, should be classified under HS 4407, not 4403. This is governed by General Interpretative Rule 1 and Rule 2(a) of the Harmonized System, which state that classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also mistakenly classify wood that has undergone minor treatments, such as basic sanding, under this subheading when it might qualify for a more specific classification based on the extent of the work performed.

How should importers classify products under HS 440399?

The correct procedure for classifying products under HS 440399 involves a thorough examination of the wood's condition and any processing it has undergone. Importers and customs brokers must verify that the wood is indeed in its rough form, stripped of bark or sapwood, or roughly squared, and not further worked. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. If the wood meets the criteria for "other" wood in the rough, then 440399 is the appropriate code.

How is the duty calculated for products under HS 440399?

A shipment of 10 cubic meters of rough-sawn pine 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 declared customs value ($2,000 USD × 5.0% = $100.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4403.99.9000, which is the specific US subdivision for this category.

Which trade agreements reduce duties for HS 440399?

Several free trade agreements may reduce the applicable duty rate for HS 440399, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free rates for eligible goods from developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally needed, with specific documentation requirements varying by the origin country and importing jurisdiction.

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