HS 440722 Virola, imbuia and balsa
Quick Answer: Wood of Virola, imbuia, and balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, with a thickness exceeding 6 mm, imported under HS 440722 enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at rates including free and $1.27 per cubic meter. This classification specifically covers lumber derived from these tropical tree species, often used in furniture, construction, and boat building. Importers should verify specific product dimensions and origin country to determine the precise duty applicable in each jurisdiction, as rates can vary. CustomTariffs aggregates this tariff information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407220000 | — | — | — |
| 4407221000 | 0.00 % | — | — |
| 4407229100 | 0.00 % | — | — |
| 4407229900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407220000 | — | — | — |
| 4407221000 | 2.50 % | — | — |
| 4407229100 | 2.00 % | — | — |
| 4407229900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44072200 | Free | — | — |
| 4407220091 | — | — | ["m<sup>3</sup>"] |
| 4407220006 | — | — | ["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 440722 cover?
This subheading covers coniferous and non-coniferous wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, specifically identified as Virola, Imbuia, and Balsa. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these woods are distinct species. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that lumber of these specific genera, processed beyond rough sawing, falls under this classification, provided it meets the thickness requirement of over 6 mm.
What falls outside HS 440722?
The following products are excluded from HS 440722: wood that has not been sawn or chipped lengthwise, sliced or peeled; wood of a thickness of 6 mm or less; wood that has undergone further significant processing beyond planing or sanding, such as molding or assembly into components; and lumber of other wood species not listed as Virola, Imbuia, or Balsa. For example, rough-sawn lumber of these species would be classified under HS 440721, and finished wooden articles would fall under different headings entirely.
What are common classification mistakes for HS 440722?
A common error is misidentifying the wood species, leading to classification under a different subheading within HS 4407 or even a different chapter. Another mistake involves incorrectly assessing the thickness of the wood; if the thickness does not exceed 6 mm, it would not qualify for this subheading. Furthermore, confusion can arise if the wood has undergone processes beyond those permitted by the heading, such as significant shaping or joining, which would necessitate reclassification based on the General Rules for the Interpretation of the Harmonized System (GRI).
How should importers classify products under HS 440722?
The correct procedure for classifying products under HS 440722 involves a multi-step verification process. Importers and customs brokers must first confirm the precise species of wood is Virola, Imbuia, or Balsa. Subsequently, they must verify that the wood has been sawn or chipped lengthwise, sliced or peeled, and that its thickness exceeds 6 mm. Finally, they should ensure that any additional processing, such as planing or sanding, is consistent with the scope of heading 4407. Consulting official tariff databases like the USITC HTS or EU TARIC is crucial for accurate determination.
How is the duty calculated for products under HS 440722?
A shipment of Balsa wood, sawn and planed, weighing 1,000 kilograms and 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: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 440722?
Several free trade agreements may reduce the applicable duty rate for HS 440722, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may enter the United States duty-free. To claim this preference, a valid origin declaration is required. Additionally, depending on the origin country, the Generalized System of Preferences (GSP) might offer reduced or free entry into certain developed countries, often requiring a GSP Form A certificate.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 440722 (Virola, imbuia, and balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm)?
The Most Favored Nation (MFN) duty rate for HS code 440722 in the United States is 2.50% ad valorem. For the European Union, the TARIC code may vary, but a common rate under 440722 is 0.00% ad valorem. In the United Kingdom, the duty rate is also typically 0.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country at the time of importation, as rates can change. For preferential rates under trade agreements, importers should verify eligibility and specific rate reductions.
How is the duty for HS code 440722 calculated, and can you provide an example?
The duty for HS code 440722 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if Virola lumber classified under 440722 is imported into the United States with a declared customs value of $10,000 and the MFN duty rate is 2.50%, the calculated duty would be $10,000 (value) × 0.025 (duty rate) = $250.00. Some countries might also apply specific duties, such as per cubic meter, so always verify the applicable duty basis.
What are the key classification criteria for wood to fall under HS code 440722?
To be classified under HS code 440722, the wood must be specifically Virola, Imbuia, or Balsa. Furthermore, it must be sawn or chipped lengthwise, sliced or peeled, and of a thickness exceeding 6 mm. The wood may also be planed, sanded, or end-jointed. If the wood is of a thickness of 6 mm or less, or if it is not one of the specified species, it would likely fall under a different HS code. Verification of the species and the processing method is critical for correct classification.
What documentation is typically required for importing goods under HS code 440722?
Standard documentation for importing lumber under HS code 440722 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the wood, additional documents may be required. These can include a phytosanitary certificate to prevent the introduction of pests and diseases, a certificate of origin to claim preferential duty rates under trade agreements, and potentially specific declarations related to sustainable forestry practices or timber legality, such as those required under the US Lacey Act or EU Timber Regulation (EUTR).
Which major trade agreements might offer preferential duty rates for HS code 440722, and how can importers verify eligibility?
Several trade agreements could potentially offer preferential duty rates for HS code 440722. For instance, if the wood originates from a country party to the USMCA (United States-Mexico-Canada Agreement), preferential rates might apply. Similarly, the EU has numerous Free Trade Agreements (FTAs) with various countries that could reduce or eliminate duties. To verify eligibility, importers must first confirm that the wood meets the rules of origin stipulated in the specific trade agreement. This often requires a valid Certificate of Origin issued by the exporting country's authorities or an origin declaration from the exporter. Importers and their customs brokers should consult the relevant trade agreement text and the importing country's customs authority for precise requirements.