HS 440797 Of poplar and aspen (Populus spp.)
Quick Answer: Wood of poplar and aspen (Populus spp.) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, with a thickness exceeding 6 mm, imported under HS code 440797 enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at rates including Free and $1.27 per cubic meter. This classification specifically covers lumber derived from poplar and aspen trees. Importers should be aware of potential variations in duty rates and specific subheadings within each jurisdiction. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407971000 | 0.00 % | — | — |
| 4407979100 | 0.00 % | — | — |
| 4407979900 | 0.00 % | — | — |
| 4407970000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407970000 | — | — | — |
| 4407971000 | 0.00 % | — | — |
| 4407979100 | 2.50 % | — | — |
| 4407979900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44079700 | Free | — | — |
| 4407970072 | — | — | ["m<sup>3</sup>"] |
| 4407970079 | — | — | ["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 440797 cover?
This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically derived from poplar and aspen (Populus spp.). According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses timber that has undergone primary processing such as sawing, chipping, slicing, or peeling, but has not yet reached the stage of finished articles. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key determinant is the species of wood and its form as processed lumber.
What falls outside HS 440797?
The following products are excluded from HS 440797: wood of other species not identified as poplar or aspen, wood sawn or chipped to a thickness of 6 mm or less, and wood that has undergone further processing beyond basic sawing, slicing, or peeling, such as planing, molding, or finger-jointing, which would typically place it in a different HS code. For instance, finished wooden flooring or components for furniture, even if made from poplar, would be classified elsewhere based on their specific form and function.
What are common classification mistakes for HS 440797?
A common error is misidentifying the wood species, leading to classification under a different HS code within heading 4407 or even a different heading entirely. Another mistake is failing to adhere to the thickness requirement of "exceeding 6 mm," which is a critical criterion. Importers may also incorrectly classify veneer sheets or plywood made from poplar and aspen under this subheading, whereas these products have their own distinct HS codes, often guided by General Rule of Interpretation (GRI) 1 and GRI 3.
How should importers classify products under HS 440797?
The correct procedure for classifying products under HS 440797 involves first confirming that the wood is indeed of the Populus species (poplar or aspen). Subsequently, verify that the wood has been sawn, chipped, sliced, or peeled and that its thickness exceeds 6 mm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps for accurate classification.
How is the duty calculated for products under HS 440797?
A shipment of 10 cubic meters of poplar lumber, sawn and exceeding 6 mm in thickness, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4407.97.
Which trade agreements reduce duties for HS 440797?
Several free trade agreements may reduce the applicable duty rate for HS 440797, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates for goods from certain developing countries. To claim these preferences, 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.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 440797 (wood of poplar and aspen)?
Import duty rates for HS code 440797, covering coniferous wood of poplar and aspen (Populus spp.), sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, vary significantly by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, accessed via TARIC, rates can also be 0.00% for many origins, but preferential rates under trade agreements may apply. The UK Trade Tariff also lists 0.00% for many origins. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, as these can change and depend on the country of origin.
How is the duty for HS code 440797 calculated if a duty rate is applied?
Duty calculation for HS code 440797 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applied a 2.50% ad valorem duty and the declared customs value of a shipment of poplar sawn wood is $10,000, the duty would be $10,000 * 2.50% = $250. If a specific duty of $1.27 per cubic meter (m³) were applied, and the shipment contained 50 m³ of wood, the duty would be 50 m³ * $1.27/m³ = $63.50. Always verify the applicable duty basis (ad valorem, specific, or a combination) in the destination country's tariff schedule.
What specific criteria distinguish wood classified under HS 440797 from other sawn wood categories?
HS code 440797 specifically covers sawn or chipped lengthwise, sliced or peeled wood of poplar and aspen (Populus spp.) with a thickness exceeding 6 mm. The key classification criteria are: 1. Species: The wood must be from poplar or aspen species. 2. Processing: It must be sawn, chipped, sliced, or peeled lengthwise. 3. Thickness: The thickness must be greater than 6 mm. Wood of these species processed differently, or with a thickness of 6 mm or less, would be classified under different HS codes. Verification of species and processing method is essential.
Are there common trade agreements that provide preferential duty rates for HS code 440797?
Yes, numerous trade agreements can offer preferential duty rates for HS code 440797. For example, goods originating from countries that are part of the European Union's network of Free Trade Agreements (FTAs) may benefit from reduced or zero duties when imported into the EU, as reflected in the TARIC system. Similarly, the United States has FTAs with various countries that could impact duties on wood products. Importers should consult the relevant trade agreement databases for the importing country (e.g., USITC's tariff database, EU's Access2Markets, UK's trade tariff) to determine eligibility for preferential treatment based on the origin of the poplar and aspen wood.
What documentation is typically required for importing wood under HS code 440797?
Standard import documentation for HS code 440797 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, proof of origin is often required to claim preferential duty rates under trade agreements. Additionally, depending on the importing country's regulations and the type of wood, phytosanitary certificates may be mandatory to prevent the introduction of pests and diseases. Some countries may also require specific declarations regarding sustainable forestry practices. Always confirm the exact documentation requirements with the customs authorities of the destination country or your customs broker.