HS 440810 Coniferous

Quick Answer: Wood, in the form of veneers, including plywood, cellular wood panels, or similar laminated wood, specifically from coniferous species, imported under HS 440810 enters the UK duty-free, the EU at rates up to 4.00% ad valorem, and the US at rates up to 20% ad valorem. This classification applies to thin sheets of wood derived from coniferous trees, often used for decorative surfaces or in the construction of furniture and paneling. Importers should be aware of potential country-specific origin requirements and any applicable anti-dumping duties, which can be verified through detailed tariff databases like CustomTariffs. Brokers should ensure accurate product descriptions to avoid misclassification.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4408100000 — — —
4408101500 0.00 % — —
4408109800 0.00 % — —
4408109100 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4408100000 — — —
4408101500 3.00 % — —
4408109100 — — —
4408109800 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
44081001 Free — —
4408100145 — — ["m<sup>2</sup>"]
4408100125 — — ["m<sup>2</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

US$207.3M
ImportsExports

How to Classify This HS Code?

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What products does HS 440810 cover?

This subheading covers sheets for veneer, including those obtained by slicing or peeling, specifically derived from coniferous wood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses wood in the form of thin sheets, intended for use in the manufacture of plywood, laminated wood, or for decorative surfacing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the material's form and origin from coniferous species like pine, spruce, and fir.

What falls outside HS 440810?

The following products are excluded from HS 440810: veneer sheets made from non-coniferous wood (e.g., hardwoods like oak or mahogany, which fall under 440890); reconstituted wood veneer (e.g., made from wood fibers and resins); and wood sawn or chipped lengthwise, squared or roughly shaped, even if planed, sanded or finger-jointed, of a thickness exceeding 6 mm, which are classified under other headings in Chapter 44. Particleboard, fiberboard, and plywood itself are also distinct classifications and not covered here.

What are common classification mistakes for HS 440810?

A common error is misidentifying the wood species, leading to classification under non-coniferous veneer (440890) when the material is indeed coniferous. Another mistake involves confusing these veneer sheets with thicker lumber products or engineered wood panels. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the product is specifically a thin sheet of coniferous wood intended for veneering.

How should importers classify products under HS 440810?

The correct procedure for classifying products under HS 440810 involves a multi-step verification process. Importers and customs brokers must first confirm the material is wood and that it is in the form of sheets for veneering. Crucially, they must ascertain that the wood originates from coniferous species. Reviewing product specifications, supplier declarations, and potentially requesting laboratory analysis if in doubt are essential steps. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is also paramount.

How is the duty calculated for products under HS 440810?

A shipment of 1,000 square meters of coniferous veneer sheets, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 440810.00.00.

Which trade agreements reduce duties for HS 440810?

Several free trade agreements may reduce the applicable duty rate for HS 440810, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the importing country's regulations.

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Which HS Codes Are Related?

HS 440410 HS 440910 HS 440711 HS 440712 HS 440420 HS 440321

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What specific types of wood veneers fall under HS code 4408.10 for coniferous species?

HS code 4408.10 specifically covers 'Veneers, including those obtained by slicing or peeling, for use in the manufacture of plywood or for other wood-based panel manufacture, of coniferous wood'. This includes veneers derived from softwood species such as pine, spruce, fir, larch, and hemlock. The key criteria are that the wood must be coniferous and the veneer must be intended for plywood or other wood-based panel production. It does not include veneers for decorative surface finishing of furniture or similar items, which may fall under different headings.

What are the typical import duty rates for HS code 4408.10 from major trading partners like the US, EU, and UK?

Duty rates for HS code 4408.10 vary by importing country and the origin of the goods. For example:

  • United States (USITC): The Most Favored Nation (MFN) duty rate is typically 0.00%. Preferential rates under agreements like USMCA may also be 0.00% if originating requirements are met.
  • European Union (EU TARIC): The standard duty rate is often 2.70% ad valorem. However, preferential rates can be 0.00% for goods originating from countries with which the EU has a Free Trade Agreement (FTA), provided all conditions are met.
  • United Kingdom (UK Trade Tariff): The standard import duty rate is typically 2.70% ad valorem. Similar to the EU, goods originating from countries with an FTA with the UK may benefit from preferential rates, often 0.00%.
How is the import duty for HS code 4408.10 calculated, and can you provide an example?

The duty for HS code 4408.10 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the imported goods. For instance, if a shipment of coniferous veneers has a customs value of $10,000 USD and the applicable duty rate is 2.70% (as might be seen in the EU or UK for non-preferential origin), the duty would be calculated as: $10,000 (Customs Value) × 0.0270 (Duty Rate) = $270.00 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties, depending on the specific tariff schedule and any applicable trade agreements.

What documentation is essential for importing coniferous veneers under HS code 4408.10 to ensure smooth customs clearance?

To ensure smooth customs clearance for coniferous veneers classified under HS code 4408.10, importers and customs brokers should prepare the following key documents:

  1. Commercial Invoice: Detailing the seller, buyer, description of goods (including wood species and intended use), quantity, unit price, and total value.
  2. Packing List: Outlining the contents of each package, weight, and dimensions.
  3. Bill of Lading (Ocean) or Air Waybill (Air): The transport document issued by the carrier.
  4. Certificate of Origin (COO): Crucial for claiming preferential duty rates under FTAs. This document certifies that the goods originate from a specific country.
  5. Phytosanitary Certificate: Often required to certify that the wood products are free from pests and diseases, particularly important for plant and wood products to prevent the introduction of invasive species. Requirements vary significantly by importing country.
  6. Import Declaration: The formal declaration submitted to customs authorities.
Which common trade agreements might offer reduced or zero duty rates for HS code 4408.10, and what are the general requirements?

Several Free Trade Agreements (FTAs) can provide reduced or zero duty rates for HS code 4408.10. Examples include:

  • USMCA (United States-Mexico-Canada Agreement): If the coniferous veneers originate in Canada, Mexico, or the US according to the agreement's rules of origin, they may qualify for duty-free entry into any of the member countries.
  • EU FTAs: The EU has numerous FTAs with countries worldwide (e.g., Canada, Japan, South Korea, Vietnam). If the veneers originate in a partner country, they may be eligible for preferential treatment, often resulting in a 0.00% duty rate.
  • UK FTAs: Post-Brexit, the UK has established Continuity Agreements and new FTAs. Similar to the EU, if the veneers originate from a country with a relevant FTA with the UK, preferential rates may apply.

General Requirements: To benefit from these agreements, importers must typically provide a valid Certificate of Origin (COO) issued by the exporter or producer, demonstrating that the goods meet the specific rules of origin defined within that particular trade agreement. These rules often involve a change in tariff classification, regional value content, or specific manufacturing processes.