HS 440794 Of cherry (Prunus spp.)

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What products does HS 440794 cover?

This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically of cherry (Prunus spp.). According to the World Customs Organization's Harmonized System Nomenclature, this category includes timber that has undergone primary processing such as sawing or chipping, and can also encompass wood that has been sliced or peeled to produce veneers, provided the thickness exceeds 6 millimeters. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the species of cherry is the defining characteristic for classification under this code.

What falls outside HS 440794?

The following products are excluded from HS 440794: wood of cherry with a thickness of 6 mm or less, which would typically fall under Chapter 4408 for veneers and sheets for plywood. Also excluded are cherry wood that has not been sawn, chipped, sliced, or peeled, such as logs or rough lumber. Furthermore, finished or semi-finished cherry wood products, like furniture parts or flooring, are classified under different headings based on their specific form and function, and are not covered by this subheading for raw or semi-processed timber.

What are common classification mistakes for HS 440794?

A common error is misinterpreting the thickness requirement. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify cherry wood that is 6 mm or less in thickness under 440794, when it should be classified under heading 4408. Another mistake involves confusing different species of wood; ensuring the timber is definitively identified as *Prunus spp.* is crucial for accurate classification.

How should importers classify products under HS 440794?

The correct procedure for classifying cherry wood under HS 440794 involves verifying the species of wood and its processing method. Importers and customs brokers must confirm that the wood is indeed *Prunus spp.* and that it has been sawn, chipped, sliced, or peeled to a thickness exceeding 6 mm. Reviewing the supplier's documentation, including invoices and packing lists, and potentially consulting with wood identification experts, will ensure compliance with the Harmonized System and avoid potential penalties or delays.

How is the duty calculated for products under HS 440794?

A shipment of 1,000 board feet of cherry lumber, sawn and exceeding 6 mm in thickness, declared at a customs value of $2,500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.2% ad valorem as published in the USITC Harmonized Tariff Schedule, the duty would be calculated as 3.2% of $2,500, resulting in a duty amount of $80.00 USD. This calculation is based on the declared value of the goods.

Which trade agreements reduce duties for HS 440794?

Several free trade agreements may reduce the applicable duty rate for HS 440794, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cherry wood from Canada or Mexico can enter the United States duty-free, provided a valid claim of origin is made, typically supported by a self-certified origin statement on the commercial invoice or a separate declaration. For imports into the European Union, originating cherry wood from countries with a Free Trade Agreement (FTA) may also benefit from reduced or zero duty rates, often requiring an EUR.1 movement certificate.

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