HS 440611 Not impregnated
Quick Answer: Wood railway or tramway sleepers (cross-ties) not impregnated enters the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification specifically covers untreated wooden sleepers used for railway or tramway construction. Importers should note that while duty rates are currently zero in these major markets, compliance with any specific national phytosanitary or environmental regulations for untreated wood 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 |
|---|---|---|---|
| 4406110000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406110000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406110000 | Free | — | ["m<sup>3</sup>","No."] |
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 440611 cover?
This subheading covers railway or tramway sleepers (cross-ties) of wood, not impregnated. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes wooden sleepers that have not undergone any chemical treatment or impregnation process to enhance their durability or resistance to decay. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this exclusion of treated or impregnated wood products from this specific classification.
What falls outside HS 440611?
The following products are excluded from HS 440611: railway or tramway sleepers that have been impregnated with preservatives, such as creosote or other chemical treatments, which would fall under HS 440612. Also excluded are wooden sleepers that are further processed beyond simple shaping, such as those that are drilled for fastening or have metal components attached, as these may be classified under different headings depending on the nature of the additional processing or components. Untreated wood not shaped for use as sleepers is also excluded.
What are common classification mistakes for HS 440611?
A common error is misclassifying impregnated wooden sleepers under HS 440611. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is described by both a heading and a subheading, the subheading is to be considered, provided it covers the same or similar articles. Importers may incorrectly assume that any untreated wood intended for railway use falls here, overlooking the specific "not impregnated" qualifier.
How should importers classify products under HS 440611?
The correct procedure for classifying products under HS 440611 involves a thorough examination of the product's physical characteristics and any processing it has undergone. Importers and customs brokers must verify that the wooden sleepers are indeed untreated and not impregnated with any preservatives. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for heading 4406 is crucial for accurate classification.
How is the duty calculated for products under HS 440611?
A shipment of 100 untreated oak railway sleepers weighing 5,000 kg and declared at a customs value of $15,000 USD would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem applied to the declared customs value ($15,000 USD × 0.05 = $750.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 440611.
Which trade agreements reduce duties for HS 440611?
Several free trade agreements may reduce the applicable duty rate for HS 440611, 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. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, respectively, is typically required by US Customs and Border Protection.
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FAQ
What are the import duty rates for HS code 440611, covering railway or tramway track construction material of wood, not impregnated?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 440611 is Free. Preferential rates under trade agreements, such as the USMCA, are also typically Free. For the European Union, the TARIC system indicates a duty rate of Free. The UK Trade Tariff also lists this classification as Free. It is crucial to verify the specific duty rate applicable at the time of import, as these can change.
What specific criteria define goods under HS code 440611?
HS code 440611 specifically covers railway or tramway track construction material of wood that has not been impregnated. This means the wood has not undergone any treatment to enhance its durability or resistance to decay, such as creosoting or pressure treatment. The material must be intended for use in the construction or repair of railway or tramway tracks.
What documentation is typically required for importing goods classified under HS code 440611?
Standard import documentation for HS code 440611 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide technical specifications or product descriptions to substantiate the classification if requested by customs authorities.
How is the duty calculated for HS code 440611 if a duty were applicable, and what is a numerical example?
While HS code 440611 currently has Free duty rates in major markets like the US, EU, and UK, if a duty were applicable (e.g., a specific duty rate of 5% ad valorem), the calculation would be based on the customs value of the goods. For example, if a shipment of railway sleepers valued at $10,000 USD were subject to a 5% ad valorem duty, the duty amount would be calculated as: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500 USD. Ad valorem duties are a percentage of the value of the goods.
Are there any common trade agreements that significantly impact the duty rates for HS code 440611?
As HS code 440611 generally carries a Free duty rate under the Most Favored Nation (MFN) status in major economies, the impact of trade agreements is often to maintain this Free status or provide assurance of it. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) would confirm Free entry for qualifying goods of North American origin. Similarly, other free trade agreements (FTAs) would typically ensure Free entry for originating goods, making the primary consideration for importers the origin of the goods and adherence to the rules of origin stipulated in the relevant FTA.