HS 440719 Other
Quick Answer: Coniferous wood, sawn or chipped lengthwise, thicker than 6 mm, not further worked than planed or sanded, and not conforming to the specific subheadings within 44071, imported under HS 440719 enters the UK at 0.00%, the EU at 0.00%, and the US at Free or $1.70/m³. This residual category captures coniferous wood meeting the general description of heading 4407 but not specifically classified elsewhere. Importers should verify the precise commodity code based on the wood species and processing. According to CustomTariffs data, while many major markets offer duty-free entry, specific US rates can apply.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407190000 | — | — | — |
| 4407191000 | 0.00 % | — | — |
| 4407192000 | 0.00 % | — | — |
| 4407199000 | 0.00 % | — | — |
| 4407199010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407199000 | 0.00 % | — | — |
| 4407199010 | 0.00 % | — | — |
| 4407199090 | 0.00 % | — | — |
| 4407190000 | 0.00 % | — | — |
| 4407191000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44071900 | Free | — | — |
| 4407190002 | — | — | ["m<sup>3</sup>"] |
| 4407190054 | — | — | ["m<sup>3</sup>"] |
| 4407190055 | — | — | ["m<sup>3</sup>"] |
| 4407190056 | — | — | ["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 440719 cover?
This subheading covers sawn or chipped wood, continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm, and which are not coniferous or tropical woods. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this category is for "other" woods not specifically enumerated under 4407.10 (coniferous) or 4407.12 (tropical). Examples include hardwoods like oak, maple, and ash, processed for construction or furniture making.
What falls outside HS 440719?
The following products are excluded from HS 440719: coniferous woods (classified under 4407.10), tropical woods (classified under 4407.12), wood less than 6 mm thick, wood not continuously shaped, and wood that is not sawn or chipped. Also excluded are plywood, particle board, fiberboard, and wood simply cut to length or shaped into profiles without continuous shaping along edges or faces. For instance, rough-cut lumber intended for further processing beyond shaping would not fall here.
What are common classification mistakes for HS 440719?
A common error is misclassifying coniferous or tropical woods under this subheading, failing to adhere to the specific exclusions for these wood types. Another mistake involves incorrectly classifying wood that has not undergone continuous shaping along its edges or faces, or wood that is less than 6 mm thick. Importers may also overlook the requirement for planing, sanding, or finger-jointing when determining the final classification, potentially misapplying General Rule of Interpretation (GRI) 1 and GRI 3.
How should importers classify products under HS 440719?
The correct procedure for classifying products under HS 440719 involves a thorough examination of the wood's species, dimensions, and processing. Importers and customs brokers must first determine if the wood is coniferous or tropical; if so, it is excluded. Next, verify the thickness exceeds 6 mm and that the wood is continuously shaped along its edges or faces, and has been sawn or chipped. Consulting the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for definitive classification.
How is the duty calculated for products under HS 440719?
A shipment of 10 cubic meters of planed oak lumber, 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 rate published in the USITC Harmonized Tariff Schedule for HS code 4407.19.9000, which covers "Other" hardwood lumber.
Which trade agreements reduce duties for HS 440719?
Several free trade agreements may reduce the applicable duty rate for HS 440719, 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. The EU's Generalised Scheme of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 440719, and how are they calculated?
HS code 440719, covering 'Other' coniferous wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, exceeding 6 mm in thickness, generally carries a 0.00% Most Favored Nation (MFN) duty rate in many major markets like the United States (USITC Harmonized Tariff Schedule) and the European Union (TARIC database). However, specific rates can vary. For instance, some countries might apply a specific duty, such as $1.70 per cubic meter, in addition to or instead of an ad valorem rate. To calculate duty: If the rate is 3.5% ad valorem, and the CIF (Cost, Insurance, and Freight) value of the lumber is $500, the duty would be $500 \times 0.035 = $17.50. If a specific duty of $1.70/m³ applies, and the shipment is 10 m³, the duty would be 10 m³ \times $1.70/m³ = $17.00. Always consult the specific tariff schedule of the importing country for the definitive rate.
What specific criteria distinguish wood classified under HS 440719 from other subheadings within HS 4407?
HS code 440719 is an 'Other' category, meaning it applies to coniferous wood that meets the general criteria of heading 4407 (sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, exceeding 6 mm in thickness) but does not fit into more specific subheadings within 4407 for particular types of coniferous wood (e.g., pine, fir, spruce). Classification relies on the botanical species of the wood and its processing. If the wood is coniferous and processed as described but not specifically listed elsewhere in 4407, it falls under 440719. Verification of the wood species and its conformity to the processing requirements of 4407 is crucial.
What documentation is typically required for importing goods classified under HS 440719?
Importing wood products under HS 440719 generally requires a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, most countries require a phytosanitary certificate issued by the exporting country's plant protection organization to prevent the introduction of pests and diseases. Depending on the importing country and the origin of the wood, additional documentation such as a certificate of origin or proof of sustainable forestry practices might be necessary. Always check the specific import regulations of the destination country.
Do trade agreements, such as USMCA or E.U. Free Trade Agreements, offer preferential duty rates for HS code 440719?
Yes, trade agreements can significantly impact duty rates for HS 440719. For example, under the United States-Mexico-Canada Agreement (USMCA), originating coniferous lumber may benefit from preferential duty rates, often 0.00%. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with partner countries that can reduce or eliminate duties on wood products. To claim preferential treatment, importers must typically provide a certificate of origin demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Consult the specific trade agreement and the importing country's customs authority for eligibility and requirements.