HS 440799 Other
Quick Answer: Wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, not of tropical hardwoods, imported under HS 440799 enters the UK duty-free, the EU at 2.50% ad valorem, and the US at $1.27 per cubic meter. This residual category captures coniferous and non-coniferous wood not otherwise specified within heading 4407, excluding tropical hardwoods. Importers should verify specific product descriptions against national tariff schedules, as minor variations in processing or wood type can lead to different classifications. CustomTariffs aggregates this information, highlighting the need for precise classification to ensure accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407990000 | — | — | — |
| 4407992700 | 0.00 % | — | — |
| 4407994000 | 0.00 % | — | — |
| 4407999000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407990000 | — | — | — |
| 4407992700 | 0.00 % | — | — |
| 4407994000 | 2.50 % | — | — |
| 4407999000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 44079902 | Free | — | — |
| 4407990242 | — | — | ["m<sup>3</sup>"] |
| 4407990261 | — | — | ["m<sup>3</sup>"] |
| 4407990263 | — | — | ["m<sup>3</sup>"] |
| 4407990295 | — | — | ["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 440799 cover?
This subheading covers sawn or chipped wood, continuously shaped along any of its edges or faces, of a thickness exceeding 6 mm, which are not coniferous or tropical woods, and do not fall under other specific subheadings of heading 4407. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes various hardwoods that have undergone processing beyond simple sawing. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database further define this category by exclusion, ensuring that only wood products not specifically enumerated elsewhere are classified here.
What falls outside HS 440799?
The following products are excluded from HS 440799: coniferous woods (heading 4407.10), tropical woods (heading 4407.2x), and wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not exceeding 6 mm (heading 4408). Additionally, wood that is further worked, such as molded, dovetailed, or tenoned, may fall under Chapter 44, Section 4409, or Chapter 94 depending on the degree of fabrication. For example, finished furniture components are not classified here.
What are common classification mistakes for HS 440799?
A common error is misclassifying wood based solely on its species without verifying if it meets the criteria for "tropical wood" or "coniferous wood" as defined by the WCO. Another mistake involves classifying wood that has undergone significant further processing, such as being shaped into specific profiles for flooring or molding, which would fall under HS 4409. Adherence to General Interpretative Rule 1 and 3 is crucial to ensure correct classification based on the most specific heading and note definitions.
How should importers classify products under HS 440799?
The correct procedure for classifying products under HS 440799 involves a multi-step process. First, determine if the wood is coniferous or tropical; if so, it will likely be classified under a different subheading. If not, confirm that the wood has been sawn or chipped and is thicker than 6 mm. Next, verify that it is continuously shaped along its edges or faces. Consult the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, and review the explanatory notes for heading 4407 and its subheadings to confirm the classification.
How is the duty calculated for products under HS 440799?
A shipment of 1,000 board feet of planed oak 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 specific tariff treatment for "Other wood sawn or chipped lengthwise, etc." under the USITC Harmonized Tariff Schedule, specifically subheading 4407.99.0000.
Which trade agreements reduce duties for HS 440799?
Several free trade agreements may reduce the applicable duty rate for HS 440799, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, with documentation proving the goods meet the rules of origin.
```Which HS Codes Are Related?
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FAQ
What types of wood fall under HS code 4407.99?
HS code 4407.99 covers 'Other' coniferous or non-coniferous wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. This category is a residual one, meaning it applies to wood that does not fit into the more specific subheadings of 4407. For example, it would include sawn timber of lesser-known tropical hardwoods or certain types of wood not otherwise specified in the tariff. Classification depends on the species of wood, its processing (sawn, chipped, sliced, peeled, planed, sanded, end-jointed), and its thickness exceeding 6 mm.
What are the typical import duty rates for HS code 4407.99 in major markets like the US, EU, and UK?
Duty rates for HS code 4407.99 vary significantly by importing country and trade agreements. For instance:
- United States: The U.S. Harmonized Tariff Schedule (USHTS) generally lists a Most Favored Nation (MFN) duty rate of Free for many types of wood under 4407.99. However, specific rates can apply based on the country of origin and any applicable trade agreements.
- European Union: The EU's TARIC database often shows a duty rate of 2.50% ad valorem for goods classified under 4407.99 from countries without preferential trade agreements. Preferential rates under agreements like the EU-Vietnam FTA or EU-Canada CETA can reduce or eliminate this duty.
- United Kingdom: The UK Trade Tariff typically lists a duty rate of Free for goods classified under 4407.99 from most countries, reflecting post-Brexit trade policies and the desire to facilitate trade in raw materials and processed goods. However, specific rates can apply from certain countries.
Importers should always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, considering the country of origin and any applicable trade preferences.
How is the duty calculated for HS code 4407.99 if a duty is applicable?
The calculation method depends on the duty rate structure. If the duty is an 'ad valorem' rate (a percentage of the value), the duty is calculated as: (Customs Value of Goods × Ad Valorem Rate). If the duty is a specific rate (e.g., per cubic meter), it is calculated as: (Quantity of Goods in Specified Units × Specific Rate). For example, if importing sawn timber classified under 4407.99 into the EU, and the applicable duty rate is 2.50% ad valorem, with a customs value of $1,000, the duty would be $1,000 × 2.50% = $25.00. If a specific rate of $1.27/m³ applied and you imported 10 cubic meters, the duty would be 10 m³ × $1.27/m³ = $12.70.
What documentation is typically required for importing goods under HS code 4407.99?
Standard import documentation for HS code 4407.99 generally includes:
- Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
- Packing List: Outlining the contents of each package, weights, and dimensions.
- Bill of Lading (for sea freight) or Air Waybill (for air freight): Transport document issued by the carrier.
- Certificate of Origin: To determine eligibility for preferential duty rates under trade agreements.
- Phytosanitary Certificate: Often required for wood products to ensure they are free from pests and diseases, especially if originating from certain regions. This is crucial for compliance with plant health regulations.
- Import Declaration: Filed with customs authorities.
Depending on the importing country's specific regulations and the type of wood, additional permits or certifications may be necessary. It is advisable for importers and customs brokers to verify these requirements with the destination country's customs agency.
Which common trade agreements might offer preferential duty rates for HS code 4407.99?
Many trade agreements can provide reduced or zero duty rates for goods classified under HS code 4407.99. Examples include:
- United States-Mexico-Canada Agreement (USMCA): For goods originating from Canada or Mexico, preferential rates may apply.
- European Union's Free Trade Agreements (FTAs): The EU has FTAs with numerous countries (e.g., Canada, Vietnam, South Korea, Japan, Mercosur countries). Shipments originating from these partner countries may qualify for lower or zero duties.
- United Kingdom's Global Tariff and FTAs: The UK maintains its own tariff schedule and has FTAs with many countries, including those formerly covered by EU agreements. Goods originating from countries with which the UK has an FTA may benefit from preferential treatment.
To claim preferential treatment, importers must ensure they possess a valid Certificate of Origin (or equivalent proof of origin as stipulated by the specific trade agreement) and that the goods meet the rules of origin defined within that agreement. Consulting the relevant trade agreement text and the importing country's customs authority is essential.