HS 440691 Other
Quick Answer: Wood railway or tramway sleepers (cross-ties) not impregnated or chemically treated, other than those of coniferous or tropical wood, imported under HS 440691 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers railway sleepers made from non-coniferous, non-tropical wood that have not undergone any impregnation or chemical treatment. Importers should verify the specific wood species to ensure correct classification, as treated or coniferous/tropical wood sleepers fall under different subheadings. According to CustomTariffs data, these duty rates are generally favorable, simplifying trade for this specific product category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406910000 | 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 440691 cover?
This subheading covers railway or tramway track construction material of wood, not further worked than impregnated, other than sleepers (cross ties) and switch sleepers (cross-head sleepers). According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for wooden items specifically designed for railway infrastructure that have undergone impregnation for preservation but are not otherwise shaped or processed beyond this treatment. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, confirming its scope to exclude finished or significantly processed wooden components.
What falls outside HS 440691?
The following products are excluded from HS 440691: finished wooden sleepers (cross ties) and switch sleepers (cross-head sleepers) that are shaped or cut to specific dimensions for their intended use, even if impregnated. Also excluded are wooden components for railway construction that have undergone further processing, such as planing, drilling, or assembly into more complex structures. For instance, pre-fabricated wooden bridge components or treated wooden posts for signaling systems would be classified elsewhere, typically under headings related to sawn wood or articles of wood.
What are common classification mistakes for HS 440691?
A common error is misclassifying treated wooden sleepers (cross ties) or switch sleepers (cross-head sleepers) under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since heading 4406 explicitly lists "sleepers (cross ties) and switch sleepers (cross-head sleepers)" as distinct items, and this subheading is for "other" railway track construction material, these specific items belong to the primary heading, not this residual one.
How should importers classify products under HS 440691?
The correct procedure for classifying products under HS 440691 involves a thorough examination of the product's form and intended use. Importers and customs brokers must first confirm that the wood is indeed for railway track construction and has been impregnated. Crucially, they must verify that the product is not a sleeper or switch sleeper, which are classified under the main heading 4406. If the product meets these criteria and is not further worked than impregnated, it can be classified under 440691.
How is the duty calculated for products under HS 440691?
A shipment of 100 treated wooden railway track timbers, not sleepers, weighing 5,000 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4406.91.0000.
Which trade agreements reduce duties for HS 440691?
Several free trade agreements may reduce the applicable duty rate for HS 440691, 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 self-certified origin statement is typically required. For goods originating from countries benefiting from the Generalized System of Preferences (GSP) in the EU, a EUR.1 movement certificate may be necessary to claim preferential duty rates, often resulting in a reduced or zero duty.
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FAQ
What are the primary import duty rates for HS code 440691?
For HS code 440691, which covers 'Other' railway or tramway track construction material of wood, the standard Most Favored Nation (MFN) duty rate in the United States is 0.00%. In the European Union, under TARIC, the rate is also Free. Similarly, the UK Trade Tariff lists a 0.00% duty rate. Always verify the specific rate applicable to your country of import and current trade agreements.
What specific criteria determine if wood railway sleepers fall under HS code 440691 as 'Other'?
HS code 440691 applies to railway or tramway track construction material of wood that is not specifically covered by other subheadings within 4406. This typically includes treated or untreated wooden sleepers (ties) that do not meet the precise descriptions of other categories, such as those made of coniferous or non-coniferous wood if those were separately classified. The key is that it is wood intended for railway or tramway construction and not otherwise specified.
Are there any preferential duty rates or trade agreements that might affect imports under HS code 440691?
While the standard MFN duty rates for HS 440691 are often Free (0.00%) in major markets like the US, EU, and UK, it is crucial to investigate specific trade agreements. For instance, if importing into the EU from a country with a Free Trade Agreement (FTA) that includes provisions for wood products, the duty rate would remain Free. Importers should consult the relevant customs authority's database (e.g., USITC's Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for origin-specific preferential rates.
How is the duty calculated for HS code 440691 if a duty were applicable?
Although the duty rate for HS 440691 is typically 0.00%, understanding the calculation method is important for other goods. Duties can be ad valorem (a percentage of the value) or specific (a fixed amount per unit). If, for example, there was a hypothetical 5% ad valorem duty and the declared value of the wood sleepers was $10,000, the duty would be calculated as 5% of $10,000 = $500. If there were a specific duty, such as $10 per sleeper, and you imported 500 sleepers, the duty would be 500 sleepers * $10/sleeper = $5,000.
What documentation is typically required for customs clearance of goods classified under HS code 440691?
For HS code 440691, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and import, a certificate of origin may be necessary to claim preferential treatment if applicable. Additionally, since this code pertains to wood products, phytosanitary certificates or other wood treatment declarations might be required to ensure compliance with environmental and agricultural regulations, preventing the introduction of pests or diseases.