HS 440831 Of tropical wood
Quick Answer: Veneers of tropical wood imported under HS 440831 enter the US at 20% ad valorem, the EU at rates up to 4.90% ad valorem, and the UK at 0.00% ad valorem. This HS code specifically covers veneers of tropical wood, which are thin sheets of wood used for decorative purposes, often in furniture and cabinetry. Importers should be aware of potential variations in duty rates across different jurisdictions, as highlighted by CustomTariffs data. Exporters should ensure accurate classification and documentation to comply with the specific import requirements of each destination country, particularly concerning the origin of the tropical wood.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408310000 | — | — | — |
| 4408311100 | 0.00 % | — | — |
| 4408312100 | 0.00 % | — | — |
| 4408312500 | 0.00 % | — | — |
| 4408313000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408310000 | — | — | — |
| 4408311100 | 4.90 % | — | — |
| 4408312100 | 4.00 % | — | — |
| 4408312500 | 4.90 % | — | — |
| 4408313000 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408310100 | Free | — | ["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
How to Classify This HS Code?
What products does HS 440831 cover?
This subheading covers veneer sheets and sheets for plywood, of tropical wood, of a thickness not exceeding 6 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "tropical wood" refers to wood from trees belonging to the species listed in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). For example, mahogany and teak are commonly classified here. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system confirm this scope, focusing on the origin and thickness of the wood veneer.
What falls outside HS 440831?
The following products are excluded from HS 440831: veneer sheets and sheets for plywood of non-tropical wood, which are classified under other subheadings of heading 4408. Additionally, wood in the form of lumber, planks, or blocks, even if derived from tropical species, is not covered. Sawn or chipped wood, or wood otherwise worked but not in sheet form, such as wood for parquet flooring or decorative mouldings, will fall under different HS codes within Chapter 44, and are not considered veneer or plywood stock.
What are common classification mistakes for HS 440831?
A common error is misidentifying the wood species as tropical when it is not, leading to incorrect classification. Importers may also overlook the thickness requirement of 6 mm or less, classifying thicker sheets incorrectly. Furthermore, confusion can arise with products that are laminated or composed of multiple layers of wood, which might be classified as plywood (heading 4412) rather than veneer sheets under 4408. Adherence to General Rule of Interpretation (GRI) 1 and 3 is crucial for accurate classification.
How should importers classify products under HS 440831?
The correct procedure for classifying products under HS 440831 involves a multi-step verification process. First, confirm that the product is indeed a veneer sheet or a sheet intended for plywood production. Second, definitively identify the wood species and verify its status as "tropical wood" by consulting official lists, such as those referenced by CITES. Third, measure the thickness to ensure it does not exceed 6 mm. Finally, consult the relevant national tariff schedule, such as the USITC HTS or UK Trade Tariff, for specific country-level details and duty rates.
How is the duty calculated for products under HS 440831?
A shipment of 1,000 kilograms of Okoume veneer sheets, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. 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: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 4408.31.0000.
Which trade agreements reduce duties for HS 440831?
Several free trade agreements may reduce the applicable duty rate for HS 440831, including the Generalized System of Preferences (GSP) for eligible developing countries, which can offer duty-free entry or reduced rates. For instance, Vietnam, a significant exporter of tropical wood products, may benefit from GSP. Documentation required typically includes a GSP Form A certificate of origin. Specific bilateral agreements, if applicable to the origin country, might also provide preferential rates, often requiring a specific movement certificate or origin declaration as per the agreement's stipulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 440831, covering "Veneers (including those obtained by slicing or rotary peeling) for use in the manufacture of plywood or for similar purposes, of tropical wood"?
Import duty rates for HS code 440831 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements can also apply. The EU TARIC system and the UK Trade Tariff will list specific rates applicable within those jurisdictions, which may differ. Always consult the specific tariff schedule of the destination country for the most accurate and current duty rate.
How is the 'tropical wood' designation determined for HS code 440831?
The designation 'tropical wood' generally refers to wood species originating from specific geographical regions and listed by international bodies or national customs authorities. The World Customs Organization (WCO) and national tariff schedules often provide definitions or lists of species considered tropical. Importers must ensure that the wood species in their shipment are accurately identified and documented as originating from a tropical region to correctly apply HS code 440831. Misclassification can lead to penalties.
What documentation is typically required when importing veneers classified under HS code 440831?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importers of HS code 440831 may need to provide proof of origin to substantiate claims for preferential duty rates or to comply with regulations concerning tropical wood. This could include a Certificate of Origin. Additionally, documentation confirming the species of wood and its origin as 'tropical' may be requested by customs authorities to verify the HS classification. Some countries may also require CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) documentation if the wood species is listed.
How is the import duty calculated for HS code 440831 if a duty rate applies?
The calculation depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For instance, if a country applies a 4.90% ad valorem duty on HS 440831 and the declared value of the shipment is $10,000 USD, the duty would be calculated as: $10,000 USD (Value) × 0.0490 (Duty Rate) = $490 USD. If a specific duty applies, such as $5 per cubic meter, and the shipment is 2 cubic meters, the duty would be $5/m³ × 2 m³ = $10. Always confirm the exact duty basis (value, weight, quantity) with the destination country's tariff schedule.
Do trade agreements, such as USMCA or EU Free Trade Agreements, typically offer reduced or zero duty rates for HS code 440831?
The applicability of preferential duty rates under trade agreements for HS code 440831 depends entirely on the specific agreement and the country of origin of the goods. For example, if veneers classified under 440831 originate from a country that is part of a Free Trade Agreement (FTA) with the importing country (e.g., a country with an FTA with the EU or a USMCA signatory), and the goods meet the rules of origin for that agreement, they may qualify for reduced or zero duty rates. Importers must obtain a valid Certificate of Origin and ensure all FTA requirements are met to claim these benefits. Consulting the specific trade agreement and the importing country's customs authority is crucial.