HS 440712 Of fir (Abies spp.) and spruce (Picea spp.)
Quick Answer: Wood of fir (Abies spp.) and spruce (Picea spp.) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, with a thickness exceeding 6 mm, enters the UK and EU duty-free. In the US, this classification is generally free, though some specific subheadings may apply a rate of $1.70 per cubic meter. This HS code specifically covers coniferous wood from fir and spruce species, processed beyond rough cutting. Importers should verify specific subheadings for precise duty application, as CustomTariffs data indicates variations within the US tariff schedule. This classification is crucial for accurate declaration and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407120000 | — | — | — |
| 4407121000 | 0.00 % | — | — |
| 4407122000 | 0.00 % | — | — |
| 4407129000 | 0.00 % | — | — |
| 4407129010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407120000 | 0.00 % | — | — |
| 4407121000 | 0.00 % | — | — |
| 4407122000 | 0.00 % | — | — |
| 4407129000 | 0.00 % | — | — |
| 4407129010 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44071200 | Free | — | — |
| 4407120002 | — | — | ["m<sup>3</sup>"] |
| 4407120018 | — | — | ["m<sup>3</sup>"] |
| 4407120020 | — | — | ["m<sup>3</sup>"] |
| 4407120059 | — | — | ["m<sup>3</sup>"] |
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 440712 cover?
This subheading covers coniferous wood of fir (Abies spp.) and spruce (Picea spp.) that has been sawn or chipped lengthwise, sliced, or peeled, whether or not planed, sanded, or end-jointed, with a thickness exceeding 6 millimeters. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to timber that has undergone basic processing beyond rough cutting, but excludes further finished products. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide specific interpretations and examples of qualifying timber products.
What falls outside HS 440712?
The following products are excluded from HS 440712: wood less than 6 millimeters in thickness, wood that has not been sawn, chipped, sliced, or peeled (e.g., rough logs), and wood that has undergone further significant processing such as molding, shaping into specific profiles, or assembly into finished goods like furniture or construction components. For instance, planed timber with tongue-and-groove or other joinery features, or wood flooring, would typically be classified under different headings, often in Chapter 44 or Chapter 46.
What are common classification mistakes for HS 440712?
A common error is misinterpreting the "thickness exceeding 6 millimeters" requirement, leading to the incorrect classification of thinner sawn wood. Another frequent mistake involves confusing this subheading with finished or semi-finished wood products. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may also incorrectly classify wood that has undergone significant further working beyond planing or sanding, which would move it to a more advanced chapter or heading.
How should importers classify products under HS 440712?
The correct procedure for classifying products under HS 440712 involves a thorough examination of the product's physical characteristics and processing. Importers and customs brokers must verify that the wood is indeed from fir or spruce species, has been sawn or chipped lengthwise, sliced, or peeled, and crucially, exceeds 6 millimeters in thickness. Consulting official tariff schedules like the USITC HTS, EU TARIC, or UK Trade Tariff, and reviewing the WCO Explanatory Notes for Chapter 44, is essential for accurate determination.
How is the duty calculated for products under HS 440712?
A shipment of 10 cubic meters of planed fir lumber, declared at a customs value of $5,000 USD, would attract a US Most Favored Nation (MFN) duty of $250.00 USD. This is calculated using the MFN rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4407.12.0000 (5.0% × $5,000 USD = $250.00 USD). It is crucial to note that specific rates can vary based on origin and trade agreements.
Which trade agreements reduce duties for HS 440712?
Several free trade agreements may reduce the applicable duty rate for HS 440712, 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 products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 440712 (coniferous wood, of fir and spruce, sawn or chipped lengthwise)?
Import duty rates for HS code 440712 can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements may also apply. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date information. The USITC HTS is a primary resource for U.S. import duties.
How is the duty for HS 440712 calculated if a specific duty rate (e.g., per cubic meter) applies?
While many countries have a 0.00% ad valorem duty for this classification, some may apply a specific duty, such as $1.70 per cubic meter. For instance, if importing 10 cubic meters of sawn fir or spruce into a country with a $1.70/m³ duty, the calculation would be: 10 m³ × $1.70/m³ = $17.00 in duties. Always verify the applicable duty basis (ad valorem or specific) and rate with the official tariff schedule.
What are the key classification criteria for wood to fall under HS code 440712?
To be classified under HS code 440712, the wood must be coniferous, specifically identified as fir (Abies spp.) or spruce (Picea spp.). It must also be 'sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm'. This means the wood has undergone a process of cutting along its length, and its thickness is greater than 6 millimeters. The WCO Harmonized System Explanatory Notes provide detailed guidance on these criteria.
Are there specific documentation requirements for importing goods classified under HS 440712?
Common documentation for importing sawn wood under HS 440712 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 phytosanitary certificate may be required to prevent the introduction of pests and diseases. Some countries may also require proof of origin to claim preferential duty rates under trade agreements. Always check with the customs authority of the destination country for a comprehensive list of required documents.
Which trade agreements might offer preferential duty rates for HS code 440712, and how can importers benefit?
Trade agreements such as the United States-Mexico-Canada Agreement (USMCA) or agreements between the EU and various partner countries can provide reduced or zero duty rates for goods classified under HS 440712. To benefit, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement and possess a valid Certificate of Origin (or equivalent declaration) issued by the exporter. Consulting resources like the EU TARIC database for EU trade agreements or the U.S. International Trade Administration's website for U.S. agreements is essential.