HS 440796 Of birch (Betula spp.)
Quick Answer: Wood of birch (Betula spp.) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, with a thickness exceeding 6 mm, enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at rates including $1.27 per cubic meter or free. This classification specifically applies to birch lumber that has undergone processing such as sawing, chipping, slicing, or peeling, and exceeds 6 mm in thickness. Importers should verify the exact tariff rate applicable to their specific product and destination country. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407969100 | 0.00 % | — | — |
| 4407969900 | 0.00 % | — | — |
| 4407960000 | — | — | — |
| 4407961000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407960000 | — | — | — |
| 4407961000 | 0.00 % | — | — |
| 4407969100 | 2.50 % | — | — |
| 4407969900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407960011 | — | — | ["m<sup>3</sup>"] |
| 4407960013 | — | — | ["m<sup>3</sup>"] |
| 44079600 | Free | — | — |
| 4407960019 | — | — | ["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 440796 cover?
This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically of birch (Betula 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, provided it is not further worked beyond these initial stages and meets the thickness criterion. 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 to the wood.
What falls outside HS 440796?
The following products are excluded from HS 440796: wood of birch that is less than 6 mm in thickness, wood that has been further processed beyond sawing, chipping, slicing, or peeling (such as planed, grooved, or tongued wood), plywood, particle board, or fiberboard. Also excluded are wood in the form of veneer sheets or for plywood, even if derived from birch, as these are classified under different headings. For instance, birch veneer is typically classified under HS 4408, and birch plywood under HS 4412.
What are common classification mistakes for HS 440796?
A common error is misclassifying birch lumber that has undergone further processing, such as being planed or molded, under HS 440796. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is described in more than one heading, the heading that provides the most specific description shall be preferred. Therefore, planed birch lumber, for example, would fall under HS 4409, not HS 4407.
How should importers classify products under HS 440796?
The correct procedure for classifying birch lumber under HS 440796 involves verifying the botanical origin (Betula spp.) and confirming that the wood has been sawn, chipped, sliced, or peeled to a thickness exceeding 6 mm. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the exact wording and any specific notes. Documentation such as a mill certificate or invoice detailing the species and processing method is crucial for accurate declaration.
How is the duty calculated for products under HS 440796?
A shipment of 1,000 board feet of birch 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. The calculation is: $800 USD (declared value) × 0.05 (duty rate) = $40.00 (duty amount). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 440796?
Several free trade agreements may reduce the applicable duty rate for HS 440796, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating birch lumber from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. For imports into the European Union, originating birch lumber from countries with preferential trade agreements may also benefit from reduced or zero duties, often requiring an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 440796 (wood of birch, sawn or chipped lengthwise, etc.)?
Import duty rates for HS code 440796 vary significantly by importing country. For example, the United States applies a 0.00% Most Favored Nation (MFN) duty rate. In contrast, the European Union, under the TARIC system, may have rates such as 2.50% ad valorem for certain origins. The United Kingdom's Trade Tariff also shows varying rates, often with preferential rates for countries with trade agreements. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information.
How is HS code 440796 defined, and what are the key classification criteria for birch wood?
HS code 440796 falls under Chapter 44 of the Harmonized System, which covers 'Wood and articles of wood; wood charcoal.' Specifically, it is for 'Wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.' The key classification criteria for 440796 are that the wood must be of birch (Betula spp.), and it must have undergone processes such as sawing, chipping, slicing, or peeling lengthwise. The thickness must also exceed 6 mm. Wood that is further processed (e.g., molded, shaped) or of a lesser thickness would be classified elsewhere.
What documentation is typically required when importing goods classified under HS code 440796?
When importing wood products under HS code 440796, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the origin of the wood, a phytosanitary certificate may be mandatory to prevent the introduction of pests and diseases. Some countries may also require proof of origin to claim preferential duty rates. It is advisable to check the specific import requirements of the destination country's customs authority.
Do common trade agreements, like USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 440796?
Yes, common trade agreements can significantly impact duty rates for HS code 440796. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying wood products originating from Canada or Mexico may benefit from duty-free entry into the United States. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that could provide reduced or zero duty rates for birch wood meeting the rules of origin. Importers must verify that the wood product meets the specific rules of origin stipulated in the relevant trade agreement to claim preferential treatment.
How is the import duty calculated for HS code 440796 if a country applies a specific rate, for example, $1.27 per cubic meter?
When an ad valorem duty rate is not applied, and a specific duty rate is in place, the duty is calculated based on the quantity of the imported goods. For example, if a country imposes a specific duty of $1.27 per cubic meter (m³) on wood classified under HS 440796, and an importer brings in 10 cubic meters of birch wood, the calculation would be: 10 m³ × $1.27/m³ = $12.70. The importer or customs broker must accurately declare the quantity (in this case, cubic meters) to ensure correct duty assessment. Accurate measurement and declaration of volume are critical for specific duty calculations.