HS 440612 Non-coniferous
Quick Answer: Wood railway or tramway sleepers (cross-ties) of coniferous wood, not impregnated, enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers untreated sleepers made from non-coniferous species of wood, such as hardwoods. Importers should verify the exact species of wood to ensure correct classification. According to CustomTariffs data, these rates are generally favorable, simplifying trade for this product. However, it is always prudent for customs brokers and importers to confirm any specific import requirements or potential non-tariff barriers in the destination country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406120000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406120000 | 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 440612 cover?
This subheading covers railway or tramway sleepers (cross-ties) of wood, specifically those made from non-coniferous wood. According to the World Customs Organization's Harmonized System Nomenclature, this category includes treated or untreated wooden sleepers intended for use in railway or tramway construction. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to such items, provided they are not further processed beyond basic shaping and treatment for durability and structural integrity.
What falls outside HS 440612?
The following products are excluded from HS 440612: railway or tramway sleepers made from coniferous wood, which are classified under HS 440611. Additionally, any wooden components that are not specifically designed or shaped for use as railway or tramway sleepers, such as general lumber, beams, or prefabricated wooden structures, are classified elsewhere. Products that have undergone significant further processing, such as being assembled into complex track components or treated with materials that fundamentally alter their wood nature, may also fall outside this subheading.
What are common classification mistakes for HS 440612?
A common error is misinterpreting the "non-coniferous" distinction, leading to the classification of coniferous wood sleepers under this subheading. Another mistake involves incorrectly classifying treated wood that has been significantly modified beyond standard preservation treatments for sleeper use. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the specific material and intended use are paramount.
How should importers classify products under HS 440612?
The correct procedure for classifying products under HS 440612 involves first identifying the material as non-coniferous wood. Importers must then confirm that the product's intended use is specifically for railway or tramway sleepers. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Heading 4406 is crucial. Customs brokers should meticulously examine product specifications and any treatment certifications to ensure accurate classification.
How is the duty calculated for products under HS 440612?
A shipment of 1000 non-coniferous wooden railway sleepers, each measuring 2.6 meters in length and declared at a total customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $15,000 = $1,500). This calculation assumes no other specific duties or preferential rates apply.
Which trade agreements reduce duties for HS 440612?
Several free trade agreements may reduce the applicable duty rate for HS 440612, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is required. While not directly applicable to this specific HS code for all countries, the Generalized System of Preferences (GSP) may offer reduced or free entry for certain developing countries, typically requiring a GSP Form A.
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FAQ
What are the import duty rates for HS code 440612 (Non-coniferous railway or tramway sleepers/ties)?
For HS code 440612, which covers non-coniferous railway or tramway sleepers (ties) of wood, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. In the European Union, the TARIC code typically shows a 0.00% duty rate. The UK Trade Tariff also lists this item as Free. Always verify the specific rate applicable to your country of import and any potential preferential agreements.
How is the duty for HS code 440612 calculated, and can you provide an example?
Since the duty rate for HS 440612 is often 0.00% under MFN and many preferential agreements, the calculated duty is typically zero. However, if a duty were applicable, it would be calculated based on the value of the goods (ad valorem) or, in some cases, by unit (specific duty). For example, if a country had a 3.5% ad valorem duty on this item and you imported 100 sleepers valued at $10 each, the total value would be $1000. The duty would be 3.5% of $1000, which equals $35.00. For HS 440612, the current rates are generally free.
What are the classification criteria for HS code 440612?
HS code 440612 specifically covers railway or tramway sleepers (ties) of wood, but only those made from non-coniferous wood. This means the wood must not be from trees like pine, fir, or spruce. The product must be intended for use in the construction or repair of railway or tramway tracks. Products that are not specifically shaped for this purpose or are made from coniferous wood would fall under different HS codes.
What documentation is typically required for importing goods under HS code 440612?
Standard import documentation for HS code 440612 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of import and the specific nature of the wood, you may also need a phytosanitary certificate to ensure the wood is free from pests and diseases, especially if it's treated or unfinished. It's crucial to consult the customs authority of the importing country for precise requirements.
Which common trade agreements might offer preferential duty rates for HS code 440612?
While HS code 440612 often carries a 0.00% MFN duty rate in major markets like the US, EU, and UK, trade agreements can still be relevant for other aspects like reduced administrative burdens or specific origin requirements. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement) or the EU's Economic Partnership Agreements (EPAs) with various countries could potentially offer preferential treatment or simplified procedures, though the duty rate itself is likely to remain free. Always check the specific terms of any applicable trade agreement and the rules of origin.