HS 440795 Of ash (Fraxinus spp.)

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What products does HS 440795 cover?

This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of an equal thickness, of ash (Fraxinus spp.). According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes lumber that has been processed from ash logs into planks, boards, or beams, provided they meet the specified dimensional criteria and are intended for further use in manufacturing or construction. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the botanical origin and the specific processing methods applied.

What falls outside HS 440795?

The following products are excluded from HS 440795: rough-sawn timber that has not been further processed to achieve equal thickness, wood that is shaped or worked to a greater degree (e.g., planed, tongued, grooved, or molded), plywood, particleboard, or fiberboard, and ash wood that has undergone significant chemical treatment or impregnation. For instance, ash wood flooring or ash wood furniture components that have been assembled or finished would be classified under different headings, such as Chapter 44, Heading 4409 for worked wood, or Chapter 94 for furniture.

What are common classification mistakes for HS 440795?

A common error is misclassifying ash wood that has been further processed beyond simple sawing or chipping to achieve equal thickness. For example, if the ash wood has been planed, tongued, or grooved, it would fall under HS 4409, not HS 4407. Another mistake involves confusing ash (Fraxinus spp.) with other hardwood species; accurate botanical identification is crucial. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is paramount.

How should importers classify products under HS 440795?

The correct procedure for classifying ash wood under HS 440795 involves a multi-step verification process. Importers and customs brokers must first confirm the botanical species of the wood is indeed ash (Fraxinus spp.). Secondly, they must verify that the wood has been sawn or chipped lengthwise, sliced or peeled, and is of an equal thickness, as per the heading's description. Reviewing the product's processing method and intended use against the WCO Explanatory Notes and relevant national tariff schedules (e.g., USITC HTS, UK Trade Tariff) ensures accurate classification.

How is the duty calculated for products under HS 440795?

A shipment of 1,000 board feet of ash lumber, declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $800 USD = $40.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4407.95.0000.

Which trade agreements reduce duties for HS 440795?

Several free trade agreements may reduce the applicable duty rate for HS 440795. For instance, under the United States-Mexico-Canada Agreement (USMCA), ash lumber originating from Canada or Mexico may be eligible for duty-free entry. Similarly, ash lumber from countries benefiting from the Generalized System of Preferences (GSP) may receive reduced or zero duty rates. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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