HS 440420 Non-coniferous
Quick Answer: Wood in transit, split or roughly squared, and other wood, sawn lengthwise, of a thickness exceeding 6 mm, but not planed, sanded or finger-jointed, of non-coniferous species, imported under HS 440420 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification encompasses items like wooden poles, piles, and points, as well as split or roughly squared timber that has not undergone further finishing processes. Importers and customs brokers should note the consistent duty-free treatment across these major markets, simplifying trade for these specific wood products. CustomTariffs aggregates this tariff information, highlighting a generally favorable trade environment for goods classified under 440420.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4404200000 | 0.00 % | — | — |
| 4404200010 | 0.00 % | — | — |
| 4404200011 | 0.00 % | — | — |
| 4404200090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4404200000 | 0.00 % | — | — |
| 4404200010 | 0.00 % | — | — |
| 4404200011 | 0.00 % | — | — |
| 4404200090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44042000 | Free | — | — |
| 4404200040 | — | — | ["kg"] |
| 4404200080 | — | — | ["kg"] |
| 4404200090 | — | — | ["kg"] |
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 440420 cover?
This subheading covers split bamboo and similar forms, whether or not planed, sanded, or joined lengthwise, specifically for non-coniferous species. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes materials derived from plants like rattan, reeds, and other non-woody vegetation, processed into usable forms for various applications. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, emphasizing the raw material's origin and its processed state, excluding finished goods.
What falls outside HS 440420?
The following products are excluded from HS 440420: finished articles made from split bamboo or similar materials, such as furniture, baskets, or mats, which are classified under their respective headings based on their function. Also excluded are raw, unprocessed bamboo or reeds, and coniferous wood products, even if processed similarly. For example, split willow branches used for weaving would not fall under this code, nor would lumber or veneer derived from non-coniferous trees.
What are common classification mistakes for HS 440420?
A common error is misinterpreting the "split bamboo and similar forms" aspect, leading to the classification of solid bamboo poles or finished bamboo products under this subheading. Another mistake involves confusing non-coniferous materials with coniferous ones, especially when the species is not clearly identified. Adherence 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, is crucial to avoid these errors.
How should importers classify products under HS 440420?
The correct procedure for classifying products under HS 440420 involves a thorough examination of the product's material composition and processing. Importers and customs brokers must verify that the material is derived from non-coniferous species, such as bamboo or rattan, and that it is in a split or similar form, as described in Heading 4404. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 440420?
A shipment of 100 kilograms of split rattan cane, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) rate of 3.0% ad valorem applied to the declared value ($500 USD × 0.03 = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4404.20.0000, which covers non-coniferous split bamboo and similar forms.
Which trade agreements reduce duties for HS 440420?
Several free trade agreements may reduce the applicable duty rate for HS 440420, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products can achieve a duty rate of Free. Countries like Mexico and Canada are primary beneficiaries. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required by US Customs and Border Protection (CBP).
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty for HS code 4404.20 (split poles, piles, pickets, posts, stakes, and similar wood of a kind used in agriculture, forestry, or for paling, whether or not pointed, whether or not sawn lengthwise, whether or not stripped of sapwood or roughly squared, of non-coniferous wood)?
For shipments to the United States, the Most Favored Nation (MFN) duty rate for HS code 4404.20 is 0.00% ad valorem. Under the Harmonized Tariff Schedule of the United States (HTSUS), this classification typically enters duty-free. It is crucial to verify the specific tariff treatment based on the country of origin, as preferential rates under trade agreements might apply, although many are already at free rates for this product. Always consult the latest HTSUS for definitive rates.
How is the duty calculated for HS code 4404.20 if a duty were applicable?
While HS code 4404.20 typically carries a 0.00% duty rate for major trading partners like the US, if a duty were applicable (e.g., under a specific trade scenario or for a different country), it would likely be calculated on an ad valorem basis. For example, if a shipment of non-coniferous split wood valued at $10,000 USD was subject to a hypothetical 5% ad valorem duty, the duty would be $10,000 USD * 0.05 = $500 USD. The 'ad valorem' basis means the duty is a percentage of the declared value of the goods.
What are the key classification criteria for HS code 4404.20, specifically for non-coniferous wood?
HS code 4404.20 covers split poles, piles, pickets, posts, stakes, and similar wood used in agriculture, forestry, or for paling. The key criteria are: 1) The wood must be of non-coniferous species (e.g., oak, maple, birch, not pine, fir, spruce). 2) It must be prepared in a manner suitable for these specific uses, which includes being pointed, sawn lengthwise, or roughly squared. It is important that the wood is not further processed into items like finished lumber or furniture components, which would fall under different HS codes.
What documentation is typically required for importing goods classified under HS code 4404.20?
Standard import documentation for HS code 4404.20 generally includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the country of import and the specific wood species, a phytosanitary certificate may be required to ensure the wood is free from pests and diseases, especially if it is untreated. Importers and customs brokers should verify specific requirements with the importing country's customs authority and agricultural inspection services.
Do common trade agreements, like the USMCA, offer preferential duty rates for HS code 4404.20?
For HS code 4404.20, originating goods under the United States-Mexico-Canada Agreement (USMCA) would typically benefit from preferential duty rates. However, given that the Most Favored Nation (MFN) rate for this classification in the US is already 0.00%, the preferential rate under USMCA would also be 0.00%. To claim preferential treatment, importers must ensure the goods meet the origin rules of the USMCA and possess a valid Certificate of Origin. Always confirm the specific origin requirements and the latest tariff schedule for definitive confirmation.