HS 440692 Non-coniferous
Quick Answer: Wood railway or tramway sleepers (cross-ties) of non-coniferous wood, not impregnated or treated, imported under HS 440692 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers sleepers made from hardwoods or other non-coniferous timber species that have not undergone any preservative treatment. Importers should verify specific country requirements for any potential non-tariff barriers or specific documentation needs, as duty rates are generally favorable across major markets. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4406920000 | 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 440692 cover?
This subheading covers railway or tramway track construction material of wood, specifically sleepers (cross-ties) of non-coniferous wood. According to the World Customs Organization's Harmonized System Nomenclature, this category includes treated or untreated wood products intended for railway infrastructure. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to such wooden sleepers, provided they are not further processed beyond basic shaping and treatment for durability.
What falls outside HS 440692?
The following products are excluded from HS 440692: railway or tramway track construction material of coniferous wood (classified under HS 440610 or 440691), and any wooden sleepers that have undergone significant further processing, such as being incorporated into assembled track sections or having metal components permanently attached beyond simple fastening points. Also excluded are wooden components for other construction purposes not specifically for railway or tramway tracks, which would fall under different headings within Chapter 44.
What are common classification mistakes for HS 440692?
A common error is misclassifying sleepers made from coniferous wood under this subheading; these should be classified under HS 440610 (for sleepers of coniferous wood, whether or not impregnated) or HS 440691 (for sleepers of wood, other than of coniferous wood, whether or not impregnated). Another mistake involves classifying unfinished wood intended for sleeper production but not yet shaped or treated for railway use, which would fall under earlier headings in Chapter 44 based on the degree of processing, as per General Rule of Interpretation 1.
How should importers classify products under HS 440692?
The correct procedure for classifying railway or tramway track construction material of wood under HS 440692 involves first confirming that the material is indeed wood and specifically intended for railway or tramway track construction. Next, it is crucial to determine if the wood is of non-coniferous species. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 4406 to ensure accurate classification based on the product's form and intended use.
How is the duty calculated for products under HS 440692?
A shipment of 1000 treated hardwood railway sleepers, each weighing approximately 70 kg, with a declared customs value of $25,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be calculated as 3.5% of $25,000, resulting in a duty of $875.00. This calculation is based on the ad valorem rate published in the USITC Harmonized Tariff Schedule for HS code 440692.
Which trade agreements reduce duties for HS 440692?
Several free trade agreements may reduce the applicable duty rate for HS 440692, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer reduced or free entry for goods from certain developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while GSP may require a GSP Form A.
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FAQ
What are the import duty rates for HS code 440692 (Railway or tramway track construction material of wood, not impregnated, non-coniferous)?
For HS code 440692, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. In the European Union, the TARIC duty rate is also 0.00%. The UK Trade Tariff shows a duty rate of Free. It is crucial to verify these rates against the specific importing country's most current tariff schedule, as rates can change. Always consult the official tariff database of the destination country for definitive information.
How is the duty for HS code 440692 calculated if there were a duty rate?
While HS code 440692 currently has a 0.00% duty rate in major markets, understanding the calculation is important for other goods. Duty is typically calculated based on either an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit of quantity). For example, if a hypothetical duty rate was 3.5% ad valorem and the declared value of the goods was $10,000, the duty would be $10,000 * 0.035 = $350. If the rate were specific, say $5 per cubic meter, and you imported 100 cubic meters, the duty would be 100 * $5 = $500. For HS 440692, the calculation results in $0 duty regardless of value or quantity due to the 0.00% rate.
What are the key classification criteria for HS code 440692?
HS code 440692 specifically covers 'Railway or tramway track construction material of wood, not impregnated, non-coniferous'. The key criteria for classification under this code are: 1. Material: The product must be made of wood. 2. Use: It must be intended for the construction of railway or tramway tracks (e.g., sleepers or ties). 3. Treatment: The wood must not be impregnated with any preservative or other substance. 4. Species: The wood must be non-coniferous (hardwood). If the wood is coniferous (softwood), it would fall under HS code 440612. If it is impregnated, it would be classified under other headings within 4406.
What documentation is typically required for importing goods under HS code 440692?
For HS code 440692, standard import documentation will include a commercial invoice detailing the description, quantity, value, and origin of the goods. A packing list is also essential. A Bill of Lading or Air Waybill will serve as the transport document. Depending on the importing country and the specific nature of the wood, a phytosanitary certificate might be required to ensure the wood is free from pests and diseases, especially if sourced from certain regions. Importers and customs brokers should always verify the latest documentation requirements with the customs authority of the destination country.
Do preferential trade agreements affect the duty rates for HS code 440692?
Given that the standard duty rates for HS code 440692 are already 0.00% in major markets like the US, EU, and UK, preferential trade agreements (such as USMCA, EU trade agreements, or UK FTAs) are unlikely to offer further reductions. However, it is always prudent for importers and customs brokers to check the specific terms of any applicable Free Trade Agreement (FTA) or preferential scheme. Some agreements may still require specific rules of origin documentation to be presented, even if the duty rate is zero, to qualify for preferential treatment or for statistical purposes.