HS 440721 Of tropical wood
Quick Answer: Sawn wood of tropical wood, classified under HS 440721, enters the US duty-free or at $1.27/m³, the EU at rates up to 2.50%, and the UK at 0.00%. This code specifically covers timber from designated tropical species that has been sawn or chipped lengthwise, whether or not planed, sanded, or end-jointed. Importers should be aware that specific tropical wood species may be subject to additional regulations or prohibitions due to conservation efforts. According to CustomTariffs data, understanding these varied rates and potential restrictions is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407210000 | — | — | — |
| 4407211000 | 0.00 % | — | — |
| 4407219100 | 0.00 % | — | — |
| 4407219900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407210000 | — | — | — |
| 4407211000 | 2.50 % | — | — |
| 4407219100 | 2.00 % | — | — |
| 4407219900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407210000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 440721 cover?
This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically of tropical wood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "tropical wood" refers to wood from species listed in the WCO's Explanatory Notes for Heading 4403, which includes species such as mahogany, teak, and ebony. For example, the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) defines tropical woods based on specific botanical names and geographical origins.
What falls outside HS 440721?
The following products are excluded from HS 440721: wood sawn or chipped lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, which falls under HS 4408. Additionally, wood that has undergone further processing, such as planing, tonguing, grooving, rebating, chamfering, V-jointing, beading, or molding, is classified under HS 4409. Plywood, oriented strand board (OSB), and particleboard, even if made from tropical wood, are also classified in different headings (e.g., HS 4412).
What are common classification mistakes for HS 440721?
A common error is misidentifying the wood species as "tropical wood" without proper verification against the WCO or national tariff schedule's definitions. Another mistake involves incorrectly determining the thickness; if the wood is 6 mm or less in thickness, it should be classified under HS 4408. Furthermore, importers may mistakenly classify processed wood, such as planed timber, under this subheading when it should be classified under HS 4409, as per General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 440721?
The correct procedure for classifying products under HS 440721 involves first confirming that the wood is indeed of a "tropical wood" species as defined by the relevant customs authority, such as the USITC or EU TARIC. Next, verify that the wood has been sawn or chipped lengthwise, sliced, or peeled, and crucially, that its thickness exceeds 6 mm. Importers and customs brokers must consult the official tariff schedule and potentially request a binding ruling if there is any ambiguity regarding the species or processing.
How is the duty calculated for products under HS 440721?
A shipment of 1,000 board feet of sapele lumber, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is $2,500 USD × 5.0% = $125.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4407.21.0000.
Which trade agreements reduce duties for HS 440721?
Several free trade agreements may reduce the applicable duty rate for HS 440721, 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-Vietnam Free Trade Agreement (EVFTA) also offers preferential rates, potentially Free, for certain tropical wood products originating from Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 440721, covering lumber of tropical wood, sawn or chipped lengthwise?
Import duty rates for HS code 440721 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 0.00% ad valorem. However, preferential rates under agreements like the Generalized System of Preferences (GSP) may also apply, potentially resulting in free entry. 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 website is a primary resource for U.S. import duties.
How is 'tropical wood' defined for HS code 440721, and what specific species are included?
The term 'tropical wood' generally refers to wood from tree species that grow in tropical regions, typically between the Tropics of Cancer and Capricorn. The World Customs Organization (WCO) and national tariff authorities often provide specific lists or definitions. For HS code 440721, common examples of tropical woods include mahogany (Swietenia spp.), teak (Tectona grandis), and ipe (Handroanthus spp.). However, the exact classification depends on the importing country's interpretation and any specific notes within their tariff schedule. Importers should verify if the wood species they are importing is recognized as 'tropical wood' by the destination customs authority.
What documentation is typically required when importing lumber classified under HS 440721?
When importing lumber classified under HS code 440721, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Additionally, depending on the importing country and the origin of the wood, certificates of origin may be necessary to claim preferential duty rates. Some countries may also require phytosanitary certificates to prevent the introduction of pests and diseases. For tropical woods, documentation proving sustainable sourcing or compliance with CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) might be requested for certain species.
How is the duty calculated for HS 440721 if a specific rate per cubic meter applies, and can you provide an example?
If a duty rate is specified as a specific rate per cubic meter (e.g., $1.27/m³), the duty is calculated by multiplying the volume of the imported lumber in cubic meters by the specified rate. For example, if a shipment of lumber under HS 440721 has a volume of 10 cubic meters and the applicable duty rate is $1.27/m³, the total duty would be calculated as: 10 m³ × $1.27/m³ = $12.70. It's important to note that some tariffs may also include an ad valorem component (a percentage of the value) or a combination of both specific and ad valorem duties. Always refer to the official tariff schedule for the precise calculation method.
Are there common trade agreements that offer reduced or duty-free entry for HS code 440721 lumber from specific tropical countries?
Yes, several trade agreements can provide reduced or duty-free entry for HS code 440721 lumber. For instance, the United States offers duty-free treatment for eligible goods from certain developing countries under the Generalized System of Preferences (GSP). The European Union's tariff system (TARIC) also includes preferential rates for goods originating from countries with which the EU has Economic Partnership Agreements (EPAs) or other preferential trade arrangements. Similarly, the UK Trade Tariff reflects agreements post-Brexit. Importers should investigate if the country of origin of their tropical wood qualifies for preferential treatment under any bilateral or multilateral trade agreements relevant to the importing country.