HS 440791 Other
Quick Answer: Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, of other coniferous species, imported under HS 440791, enters the UK and EU duty-free, and the US at $1.27 per cubic meter under the MFN rate. This classification specifically covers coniferous wood that has been processed beyond rough sawing, including planing or sanding, but excludes wood of a thickness of 6 mm or less. Importers should be aware that while the UK and EU offer duty-free entry, the US imposes a specific duty. CustomTariffs aggregates this information, highlighting the need for precise classification to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407913100 | 0.00 % | — | — |
| 4407913900 | 0.00 % | — | — |
| 4407919000 | 0.00 % | — | — |
| 4407910000 | — | — | — |
| 4407911500 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407911500 | 0.00 % | — | — |
| 4407913100 | 0.00 % | — | — |
| 4407913900 | 0.00 % | — | — |
| 4407910000 | 0.00 % | — | — |
| 4407919000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44079100 | Free | — | — |
| 4407910022 | — | — | ["m<sup>3</sup>"] |
| 4407910063 | — | — | ["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 440791 cover?
This subheading covers sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, of other coniferous wood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes timber from coniferous species not already classified under previous subheadings of heading 4407. For instance, the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) defines this category by the exclusion of specific coniferous woods and the inclusion of all other coniferous woods processed in the specified manner, ensuring a broad scope for various coniferous timber types.
What falls outside HS 440791?
The following products are excluded from HS 440791: sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, of coniferous wood of the genera *Pinus* (pines) and *Picea* (spruces), which are classified under HS 440791. Additionally, timber of non-coniferous species, such as hardwoods, are classified under different subheadings within heading 4407. Products that are further manufactured, such as planed, tongued, grooved, rebated, chamfered, V-grooved, V-jointed, beaded, center beaded, or molded, are also excluded and fall under heading 4409.
What are common classification mistakes for HS 440791?
A common error is misidentifying the wood species, leading to incorrect classification between coniferous and non-coniferous woods. For example, mistaking a hardwood for a softwood can result in misclassification. Another frequent mistake involves confusing products that are merely sawn or chipped with those that have undergone further processing like planing or molding, which are classified under HS 4409. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 440791?
The correct procedure for classifying products under HS 440791 involves first confirming that the wood is of a coniferous species not specifically listed in preceding subheadings of 4407. Next, verify that the wood has been sawn or chipped lengthwise, sliced, or peeled, and that its thickness exceeds 6 mm. Importers and customs brokers should consult official tariff schedules, such as the USITC HTS or the EU TARIC, and if necessary, obtain a binding ruling from customs authorities to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 440791?
A shipment of 10 cubic meters of sawn fir wood (a coniferous species) from Canada, declared at a customs value of $5,000 USD, would attract a US duty of $125.00 USD. This is calculated using the Most Favored Nation (MFN) rate of 2.5% ad valorem, applied to the declared customs value. The calculation is: 2.5% of $5,000 USD = $125.00 USD. This rate is published in the USITC Harmonized Tariff Schedule, under HTS subheading 440791.0000.
Which trade agreements reduce duties for HS 440791?
Several free trade agreements may reduce the applicable duty rate for HS 440791, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement or a specific certificate of origin, as required by each agreement and jurisdiction, is typically needed.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 440791?
HS code 440791 covers 'Wood of coniferous species, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Other'. The Most Favored Nation (MFN) duty rate in the United States is 0.00%. However, specific preferential rates may apply under various Free Trade Agreements (FTAs). For instance, under the US-Korea Free Trade Agreement (KORUS FTA), the rate is also Free. Always consult the latest USITC Harmonized Tariff Schedule for the most current and applicable rates based on the country of origin.
How is the duty calculated for HS code 440791 if a specific duty rate applies?
While the MFN rate for HS 440791 is 0.00%, some specific duty rates can be expressed as a per-unit charge (e.g., per cubic meter). For example, if a hypothetical specific duty rate of $1.27 per cubic meter (m³) were applicable, and an importer brought in 100 m³ of wood classified under this code, the duty calculation would be: $1.27/m³ * 100 m³ = $127.00. It is crucial to verify the exact duty basis (ad valorem, specific, or compound) and rate from the official tariff schedule for the importing country and the specific country of origin.
What are the key classification criteria for HS code 440791?
HS code 440791 falls under Chapter 44 of the Harmonized System, which pertains to 'Wood and articles of wood'. Specifically, it is for 'Wood of coniferous species, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm'. The 'Other: Other' designation means it applies to coniferous wood that meets these processing criteria but is not specifically listed under preceding subheadings within 4407. The critical factors are the species of wood (coniferous), the type of processing (sawn, chipped, sliced, peeled), and the thickness (exceeding 6 mm).
What documentation is typically required for importing goods under HS code 440791?
For imports under HS code 440791, standard documentation includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of origin and specific import regulations, a certificate of origin may be required, especially if claiming preferential duty rates under a Free Trade Agreement. Additionally, importers may need to provide phytosanitary certificates or other declarations to comply with environmental and agricultural import requirements, ensuring the wood is free from pests and diseases. Always consult the importing country's customs authority for a comprehensive list.
Which trade agreements commonly offer preferential duty rates for HS code 440791?
Many trade agreements aim to reduce or eliminate duties on goods like sawn wood. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) often provides preferential treatment for goods originating from Canada and Mexico. As mentioned, the KORUS FTA with South Korea also typically offers duty-free entry. Other agreements, such as those with Australia or Singapore, might also include provisions for wood products. Importers should consult the specific text of relevant FTAs and the USITC Harmonized Tariff Schedule, checking for origin rules and eligibility criteria to benefit from reduced or free trade duties.