HS 440792 Of beech (Fagus spp.)

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What products does HS 440792 cover?

This subheading covers sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, specifically of beech (Fagus spp.). According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes timber that has undergone primary processing beyond simple cutting, such as planing or sanding, and is derived from beech trees. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the defining characteristic is the species of wood and the processing level, excluding thinner wood products.

What falls outside HS 440792?

The following products are excluded from HS 440792: sawn or chipped wood of beech less than 6 mm in thickness, which would typically fall under other headings within Chapter 44. Also excluded are beech wood that has undergone further manufacturing processes beyond planing or sanding, such as being shaped into specific profiles or assembled into components, as these would be classified under headings for finished wood products. Plywood, particle board, and fiberboard made from beech are also classified separately, as are beech logs, rough-sawn timber, and wood simply sawn without further finishing.

What are common classification mistakes for HS 440792?

A common error is misclassifying beech wood based solely on its appearance or intended use rather than its physical characteristics and processing level as defined by the Harmonized System. For instance, planed or sanded beech wood that is exactly 6 mm thick might be incorrectly classified if the "exceeding 6 mm" criterion is not strictly applied. Furthermore, confusing this subheading with those for other hardwood species or for wood that has undergone more advanced manufacturing processes, such as finger-jointing for structural applications, can lead to misclassification, violating General Rule of Interpretation (GRI) 1.

How should importers classify products under HS 440792?

The correct procedure for classifying products under HS 440792 involves a systematic review of the product's physical attributes and processing. Importers and customs brokers must first confirm the species of wood is indeed beech (Fagus spp.). Subsequently, they must verify that the wood has been sawn or chipped lengthwise, sliced or peeled, and whether it has been planed, sanded, or end-jointed. Crucially, the thickness must exceed 6 mm. Consulting official tariff schedules like the USITC HTS or EU TARIC and referencing the Explanatory Notes to the Harmonized System is essential for accurate determination.

How is the duty calculated for products under HS 440792?

A shipment of 1,000 board feet of planed beech lumber, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). If the lumber were subject to a specific duty, for example, $15 per 100 board feet, the duty would be $150.00 ($15/100 bf × 1,000 bf).

Which trade agreements reduce duties for HS 440792?

Several free trade agreements may reduce the applicable duty rate for HS 440792. For goods originating in Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) typically provides for Free entry. For goods originating in certain developing countries, the Generalized System of Preferences (GSP) may offer a preferential rate, often Free. To claim these preferences, importers generally need to provide a self-certified origin statement under USMCA or a GSP Form A, depending on the specific agreement and origin country, demonstrating compliance with rules of origin.

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