HS 440728 Iroko
Quick Answer: Iroko lumber, sawn or planed, imported under HS 440728 enters the UK duty-free, the EU at rates up to 2.50%, and the US at a rate of $1.27 per cubic meter or free. This classification specifically covers timber of Iroko (Milicia spp.), whether or not planed, sanded, or end-jointed. Importers should note that while the UK offers duty-free entry, the EU and US have specific tariff rates that can impact landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff for your specific import destination and product form. Exporters should be aware of these varying duty structures when planning shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407280000 | — | — | — |
| 4407281000 | 0.00 % | — | — |
| 4407289100 | 0.00 % | — | — |
| 4407289900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407289900 | 0.00 % | — | — |
| 4407280000 | — | — | — |
| 4407281000 | 2.50 % | — | — |
| 4407289100 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407280000 | 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 440728 cover?
This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically identified as Iroko (scientific name: *Milicia excelsa* or *Milicia regia*). This classification is based on the World Customs Organization's Harmonized System Nomenclature, which defines this category for tropical woods. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that Iroko lumber, regardless of its specific dimensions beyond the 6 mm thickness threshold, falls under this code when it has undergone primary processing such as sawing or chipping.
What falls outside HS 440728?
The following products are excluded from HS 440728: wood of less than 6 mm thickness, wood that has not been sawn, chipped, sliced, or peeled (e.g., round logs), and wood that has undergone further processing such as planing, molding, or finger-jointing, which would typically place it in a different HS chapter or heading. For instance, finished Iroko flooring or Iroko veneer with a thickness below 6 mm would be classified elsewhere, often under Chapter 44 headings for plywood, veneer, or finished wood products, depending on the specific processing and final form.
What are common classification mistakes for HS 440728?
A common error is misclassifying Iroko lumber that has undergone significant further processing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If Iroko has been planed, molded, or otherwise worked beyond simple sawing or chipping, it may no longer fit the description of HS 4407. Importers may also mistakenly classify other tropical hardwoods with similar appearances as Iroko, leading to incorrect duty rates, especially if the specific botanical identification is not confirmed.
How should importers classify products under HS 440728?
The correct procedure for classifying Iroko lumber under HS 440728 involves verifying the species of wood and confirming that it has been sawn or chipped to a thickness exceeding 6 mm. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Chapter 44. Obtaining a species identification certificate from the supplier or a qualified third party can provide crucial evidence to support the classification, ensuring compliance and avoiding potential penalties.
How is the duty calculated for products under HS 440728?
A shipment of 1,000 board feet of Iroko 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 value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 440728. Note that specific quantities may also be subject to specific duty rates in some jurisdictions, but ad valorem is common for this item.
Which trade agreements reduce duties for HS 440728?
Several free trade agreements may reduce the applicable duty rate for HS 440728, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating Iroko lumber from Canada or Mexico can enter the United States duty-free. To claim this preference, a compliant origin declaration on the commercial invoice or a separate certificate of origin is typically required. While not a free trade agreement, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating Iroko from certain developing countries, requiring a GSP Form A.
```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 Iroko (HS 440728) into the United States, European Union, and the United Kingdom?
For Iroko (HS 440728), the Most Favored Nation (MFN) duty rate into the United States is 0.00%. In the European Union, the Common External Tariff (CET) rate is 0.00% ad valorem. For the United Kingdom, the duty rate is also 0.00% ad valorem. These rates are subject to change and may be affected by specific trade agreements or origin rules. Always consult the latest official tariff schedules for the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff.
How is HS code 440728, specifically for Iroko, classified? What are the key criteria?
HS code 440728 falls under Chapter 44 of the Harmonized System, which covers 'Wood and articles of wood; wood charcoal.' Specifically, heading 4407 covers 'Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.' Subheading 4407.28 is designated for 'Other,' which, by extension and common practice, covers tropical woods, including Iroko (scientific name Milicia excelsa or Milicia regia), when it meets the criteria of being sawn or chipped lengthwise, sliced or peeled, and exceeding 6 mm in thickness. The key classification criteria are the species of wood (Iroko) and its processing (sawn, chipped, sliced, or peeled) and thickness (over 6 mm).
What documentation is typically required for importing Iroko (HS 440728) into the US, EU, or UK?
Standard documentation for importing Iroko (HS 440728) includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. For timber products, particularly those from tropical regions, importers may also need to provide documentation demonstrating compliance with regulations aimed at preventing illegal logging and ensuring sustainable sourcing, such as EUTR (EU Timber Regulation) compliance declarations or equivalent measures in other jurisdictions. Always verify specific import requirements with the customs authorities of the destination country.
Are there any common trade agreements that offer preferential duty rates for Iroko (HS 440728) into major markets like the US, EU, or UK?
While the standard MFN and CET rates for Iroko (HS 440728) are often 0.00%, trade agreements can still be relevant for other aspects, such as rules of origin, simplified customs procedures, or potential non-tariff barriers. For instance, the EU has Economic Partnership Agreements (EPAs) with various African, Caribbean, and Pacific countries, which might offer preferential treatment for timber originating from those regions, although the duty rate may already be zero. Similarly, the US has Free Trade Agreements (FTAs) with several countries. To benefit from any preferential treatment, a valid certificate of origin demonstrating that the Iroko meets the specific rules of origin under the relevant trade agreement is crucial. Importers should consult the specific trade agreement texts and the customs regulations of the importing country to determine eligibility and requirements.
How is the import duty for Iroko (HS 440728) calculated if a duty rate other than 0.00% applies? Provide a numerical example.
If a duty rate other than 0.00% were to apply, import duties for Iroko (HS 440728) would typically be calculated based on either an ad valorem rate (a percentage of the value) or a specific rate (per unit of quantity). For example, let's assume a hypothetical scenario where the duty rate is 2.50% ad valorem and the CIF (Cost, Insurance, and Freight) value of the Iroko shipment is $10,000. The duty calculation would be: Duty = CIF Value × Duty Rate. In this case, Duty = $10,000 × 2.50% = $10,000 × 0.025 = $250. Alternatively, if a specific duty of $1.27 per cubic meter (m³) applied and the shipment contained 50 m³ of Iroko, the duty would be: Duty = Quantity × Specific Duty Rate. Duty = 50 m³ × $1.27/m³ = $63.50. It is essential to refer to the official tariff schedule of the importing country to confirm the applicable duty basis (ad valorem or specific) and the exact rate.