HS 440713 Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))

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What products does HS 440713 cover?

This subheading covers coniferous wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, specifically from spruce (Picea spp.), pine (Pinus spp.), and fir (Abies spp.). As per the World Customs Organization's Harmonized System Explanatory Notes, this category includes lumber that has undergone primary processing such as sawing, chipping, slicing, or peeling, and may have subsequent finishing treatments like planing or sanding, provided the thickness criterion is met. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, focusing on the species and processing of the wood.

What falls outside HS 440713?

The following products are excluded from HS 440713: coniferous wood of a thickness not exceeding 6 mm, which falls under other headings; wood that has been further worked beyond planing, sanding, or end-jointing, such as that manufactured into furniture or building components (e.g., doors, window frames); plywood, oriented strand board (OSB), or particleboard, which are classified under different headings within Chapter 44; and any wood that is not coniferous, such as hardwoods. For instance, sawn oak lumber, even if processed similarly, would not be classified here.

What are common classification mistakes for HS 440713?

A common error is misinterpreting the "thickness exceeding 6 mm" requirement, leading to the incorrect classification of thinner coniferous sawn wood. Another 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 from non-coniferous species under this code, overlooking the specific genus requirements of spruce, pine, and fir.

How should importers classify products under HS 440713?

The correct procedure for classifying products under HS 440713 involves a multi-step verification process. Importers and customs brokers must first confirm that the wood is indeed coniferous and originates from spruce (Picea spp.), pine (Pinus spp.), or fir (Abies spp.). Secondly, they must verify that the wood has been sawn or chipped lengthwise, sliced, or peeled. Crucially, the thickness of the wood must exceed 6 mm. Finally, they should check if any further processing, such as planing or sanding, has occurred, ensuring these do not elevate the product to a more specific classification.

How is the duty calculated for products under HS 440713?

A shipment of 10 cubic meters of planed spruce lumber, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4407.13.0000. The calculation is: 3.0% × $5,000 USD = $150.00. Note that specific end-use or origin may alter this rate.

Which trade agreements reduce duties for HS 440713?

Several free trade agreements may reduce the applicable duty rate for HS 440713, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty-free rate for originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially leading to a 0% duty for originating goods from the UK into the EU and vice-versa. To claim these preferences, a valid USMCA Certificate of Origin or an originating statement for USMCA, and an EUR.1 movement certificate or origin declaration for EU/UK trade, is typically required, depending on the specific agreement and jurisdiction.

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