HS 440726 White lauan, white meranti, white seraya, yellow meranti and alan
Quick Answer: Wood of "white lauan, white meranti, white seraya, yellow meranti and alan" imported under HS 440726 enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at a rate of Free or $1.27/m³. This classification specifically covers coniferous wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of the specified tropical species. Importers should be aware of potential variations in duty rates based on the specific jurisdiction and the form of the wood product. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407269000 | 0.00 % | — | — |
| 4407260000 | — | — | — |
| 4407261000 | 0.00 % | — | — |
| 4407263000 | 0.00 % | — | — |
| 4407265000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407261000 | 2.50 % | — | — |
| 4407263000 | 2.00 % | — | — |
| 4407265000 | 2.50 % | — | — |
| 4407269000 | 0.00 % | — | — |
| 4407260000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407260000 | 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 440726 cover?
This subheading covers coniferous wood of the species *Shorea* spp., specifically identified as white lauan, white meranti, white seraya, yellow meranti, and alan, which has been sawn or chipped lengthwise, planed, or end-jointed. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these woods are characterized by their pale to yellowish-brown color and are primarily used in construction and furniture manufacturing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this specific species grouping for classification purposes.
What falls outside HS 440726?
The following products are excluded from HS 440726: coniferous wood not specifically identified as white lauan, white meranti, white seraya, yellow meranti, or alan; non-coniferous woods; and wood that has undergone further processing beyond sawing, chipping, planing, or end-jointing, such as veneering or laminating. For example, plywood made from these species would be classified under Chapter 44, but in a different heading, and solid wood flooring, even if made from these species, would also fall under a separate classification based on its finished form.
What are common classification mistakes for HS 440726?
A common error is misidentifying the specific wood species. Importers may mistakenly classify other light-colored hardwoods or even other species of *Shorea* spp. under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. It is crucial to verify the botanical identification of the wood to ensure it precisely matches the species listed in HS 440726, rather than relying solely on common commercial names which can be ambiguous.
How should importers classify products under HS 440726?
The correct procedure for classifying products under HS 440726 involves a multi-step verification process. Importers and customs brokers must first confirm that the wood is coniferous and belongs to the *Shorea* genus. Subsequently, they must verify that the specific species aligns with the listed types: white lauan, white meranti, white seraya, yellow meranti, or alan. Finally, they must ensure the wood has only undergone the permitted treatments (sawn, chipped, planed, or end-jointed) as outlined in Heading 4407. Consulting botanical identification certificates or supplier documentation is essential.
How is the duty calculated for products under HS 440726?
A shipment of 10 cubic meters of planed yellow meranti 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 MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4407.26.0000.
Which trade agreements reduce duties for HS 440726?
Several free trade agreements may reduce the applicable duty rate for HS 440726, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for originating goods from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 440726 (sawn or chipped wood of certain tropical hardwoods)?
Import duty rates for HS code 440726 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.50% ad valorem. Under the EU's TARIC system, the rate is 0.00% ad valorem. The UK Trade Tariff also lists a rate of 0.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment. Preferential rates may apply under Free Trade Agreements (FTAs).
How is the duty calculated for HS code 440726 if the duty is based on both ad valorem and a specific rate?
For HS code 440726, the duty calculation can sometimes involve a combination of ad valorem (percentage of value) and specific rates (per unit). For instance, if a country applies a rate of 2.50% ad valorem AND $1.27 per cubic meter, the importer would typically pay the higher of the two duties. Let's assume a shipment of 10 cubic meters of wood valued at $500 per cubic meter ($5,000 total value). The ad valorem duty would be 2.50% of $5,000 = $125. The specific duty would be $1.27/m³ * 10 m³ = $12.70. In this scenario, the importer would pay the ad valorem duty of $125 as it is higher. Always verify the specific duty calculation method with the importing country's customs authority.
What specific types of wood are covered under HS code 440726?
HS code 440726 specifically covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, belonging to the tropical hardwoods: white lauan, white meranti, white seraya, yellow meranti, and alan. These are distinct species of timber. Misclassification can occur if the wood is not one of these specified species or if its thickness is 6 mm or less (which would fall under a different HS code, likely in Chapter 4407.29).
What documentation is typically required for importing wood classified under HS code 440726?
When importing wood under HS code 440726, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often required to verify the country of export and to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, a phytosanitary certificate may also be necessary to ensure the wood is free from pests and diseases. Importers should always verify specific documentation requirements with their customs broker and the destination country's customs authority.
Do trade agreements like the US-Vietnam FTA or EU Free Trade Agreements impact the duty rates for HS code 440726?
Yes, trade agreements can significantly impact duty rates for HS code 440726. For example, if the wood originates from a country that is part of a Free Trade Agreement with the importing country (e.g., a country with an FTA with the EU or US), preferential duty rates, potentially including duty-free entry, may be available. To benefit from these agreements, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the agreement. It is essential to research the specific FTAs applicable to your trade lane and the origin of the wood.