HS 440793 Of maple (Acer spp.)

```html

What products does HS 440793 cover?

This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically of maple (Acer spp.). According to the World Customs Organization's Harmonized System Nomenclature, this category includes lumber that has undergone primary processing such as sawing, chipping, slicing, or peeling, and is intended for further manufacturing or direct use. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to maple wood products meeting these dimensional and processing criteria, excluding those with specific surface treatments beyond basic milling.

What falls outside HS 440793?

The following products are excluded from HS 440793: wood of less than 6 mm thickness, wood that has been further processed into finished articles like furniture or flooring, or wood that has undergone significant surface treatments such as varnishing, painting, or laminating, unless these treatments are incidental to the primary milling process. Also excluded are wood products classified under other headings, such as plywood (heading 4408), or wood in the rough or simply sawn lengthwise but not exceeding 6 mm in thickness (heading 440799).

What are common classification mistakes for HS 440793?

A common error is misclassifying maple wood that has undergone further processing beyond simple sawing or slicing. For instance, finished flooring planks or veneered panels, even if made from maple, would typically fall under different HS headings. Importers may also mistakenly classify maple wood that is less than 6 mm thick under this subheading, when such material should be classified elsewhere, often under heading 4408. 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 440793?

The correct procedure for classifying maple wood products under HS 440793 involves verifying the species of wood (must be maple, Acer spp.), confirming that the wood has been sawn, chipped, sliced, or peeled lengthwise, and ensuring its thickness exceeds 6 mm. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm the exact wording and any specific notes. Documentation such as mill certificates or species identification reports can be invaluable for substantiating the classification.

How is the duty calculated for products under HS 440793?

A shipment of 1,000 board feet of kiln-dried hard maple lumber, declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($1,500 USD × 0.05 = $75.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 440793, assuming no preferential trade agreements apply.

Which trade agreements reduce duties for HS 440793?

Several free trade agreements may reduce the applicable duty rate for HS 440793, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating maple lumber from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for originating products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement under USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction.

```