HS 440714 Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))
Quick Answer: Wood sawn or chipped lengthwise, of a thickness exceeding 6 mm, of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) imported under HS 440714 enters the UK at 0.00%, the EU at 0.00%, and the US at Free or $1.70/m³. This classification specifically covers lumber derived from Western hemlock and various fir species, processed by sawing or chipping to create planks or boards thicker than 6 millimeters. Importers should note that while the UK and EU currently offer duty-free entry for this product, the US applies a combination of a free rate and a specific duty per cubic meter, depending on the specific import circumstances. CustomTariffs aggregates this data, highlighting the need for careful verification of the applicable US duty.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407140000 | 0.00 % | — | — |
| 4407140010 | 0.00 % | — | — |
| 4407140020 | 0.00 % | — | — |
| 4407140091 | 0.00 % | — | — |
| 4407140099 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407140000 | 0.00 % | — | — |
| 4407140010 | 0.00 % | — | — |
| 4407140020 | 0.00 % | — | — |
| 4407140091 | 0.00 % | — | — |
| 4407140099 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407140000 | Free | — | ["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 to Classify This HS Code?
What products does HS 440714 cover?
This subheading covers coniferous wood, specifically sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm, originating from Hem-fir species. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes timber from Western hemlock (Tsuga heterophylla) and various fir species (Abies spp.). Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the botanical origin and processing of the wood.
What falls outside HS 440714?
The following products are excluded from HS 440714: coniferous wood of less than 6 mm thickness, wood that is not sawn, chipped, sliced, or peeled (e.g., logs), and wood from species other than Hem-fir. For instance, lumber from Douglas fir (Pseudotsuga menziesii) would be classified under a different subheading within heading 4407, and plywood or particleboard made from Hem-fir would fall under Chapter 44, but in different headings altogether, such as 4408 or 4412.
What are common classification mistakes for HS 440714?
A common error is misidentifying the species of coniferous wood. Importers may mistakenly classify lumber from similar-looking species, such as Douglas fir, under HS 440714. This often occurs when relying solely on visual inspection without proper botanical verification. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the importance of accurate species identification for correct tariff application.
How should importers classify products under HS 440714?
The correct procedure for classifying products under HS 440714 involves verifying the botanical species of the coniferous wood and confirming its processing method. Importers and customs brokers must consult reliable species identification documentation, such as mill certificates or expert reports, and ensure the wood meets the thickness and processing criteria (sawn, chipped, sliced, or peeled, exceeding 6 mm). Cross-referencing with the official tariff schedule of the importing country, like the USITC HTS or UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 440714?
A shipment of Hem-fir lumber, weighing 10,000 kilograms and declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for subheading 4407.14.0000.
Which trade agreements reduce duties for HS 440714?
Several free trade agreements may reduce the applicable duty rate for HS 440714, 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. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may also offer preferential rates, potentially Free. 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 importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 440714, specifically for lumber of Hem-fir?
For HS code 440714, which covers coniferous wood of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, the duty rates vary by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates may apply under trade agreements. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC provides detailed tariff data.
How is the duty for HS code 440714 calculated if a duty rate other than 0.00% applies?
If a duty rate other than 0.00% applies to HS code 440714, the calculation typically involves either an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit of quantity), or a combination thereof. For instance, if a country applied a specific duty of $1.70 per cubic meter (m³) and you imported 100 m³ of Hem-fir lumber, the duty would be 100 m³ * $1.70/m³ = $170.00. Always verify the basis of duty calculation (value or quantity) with the importing country's customs authority.
What are the key classification criteria for lumber to be classified under HS code 440714 (Hem-fir)?
To be classified under HS code 440714, the wood must be coniferous and specifically identified as Hem-fir, which includes Western hemlock (Tsuga heterophylla) and fir (Abies spp.). The product must also be sawn or chipped lengthwise, sliced or peeled. Furthermore, it can be planed, sanded, or end-jointed. Proof of species identification and the nature of the processing (sawn, chipped, sliced, peeled, planed, sanded, end-jointed) are critical for correct classification. The World Customs Organization (WCO) provides guidance on wood classification.
What documentation is typically required for importing lumber classified under HS code 440714?
Standard documentation for importing lumber under HS code 440714 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country's regulations and phytosanitary requirements, a phytosanitary certificate issued by the exporting country's plant protection organization may also be mandatory to prevent the introduction of pests and diseases. Importers and customs brokers should consult the specific import regulations of the destination country.
Do trade agreements, such as the USMCA, affect the duty rates for HS code 440714?
Yes, trade agreements can significantly affect duty rates for HS code 440714. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods may benefit from preferential duty rates, often resulting in duty-free entry. To claim preferential treatment, importers must ensure the Hem-fir lumber meets the rules of origin stipulated in the agreement and possess the required proof of origin documentation. Checking the specific provisions of applicable trade agreements, such as those available through the USITC or the EU TARIC database for European trade, is essential for determining eligibility and required procedures.