HS 440839 Other
Quick Answer: Wood, veneered or otherwise, in sheets for plywood or similar laminated wood, imported under HS 440839 enters the UK duty-free, the EU at rates up to 6.00% ad valorem, and the US at rates up to 20% ad valorem. This sub-heading, classified as "Other," captures wood sheets not specifically detailed in preceding sub-headings within 4408.39, typically including certain types of wood for decorative or structural purposes in panel production. Importers should verify the specific wood type and its intended use against the detailed tariff schedules of the destination country, as classification nuances can significantly impact duty liability. CustomTariffs aggregates this data, highlighting the varied tariff treatments across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408390000 | — | — | — |
| 4408391500 | 0.00 % | — | — |
| 4408393000 | 0.00 % | — | — |
| 4408393010 | 0.00 % | — | — |
| 4408393090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408391500 | 4.90 % | — | — |
| 4408393000 | 6.00 % | — | — |
| 4408393010 | 6.00 % | — | — |
| 4408393090 | 6.00 % | — | — |
| 4408395500 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408390210 | — | — | ["m<sup>2</sup>"] |
| 4408390220 | — | — | ["m<sup>2</sup>"] |
| 4408390240 | — | — | ["m<sup>2</sup>"] |
| 4408390260 | — | — | ["m<sup>2</sup>"] |
| 4408390291 | — | — | ["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 440839 cover?
This subheading covers other sheets for veneering (including those obtained by 'slicing' or 'peeling') of wood, including plywood, cellular wood panels, oriented strand board (OSB), particle board and fibreboard, not conforming to the specific descriptions in subheadings 4408.10 to 4408.30. As per the World Customs Organization's Harmonized System Explanatory Notes, this category is for wood sheets that do not meet the criteria for coniferous wood, tropical wood, or bamboo, and are not specifically classified elsewhere within heading 4408, such as those for decorative purposes or specific structural applications.
What falls outside HS 440839?
The following products are excluded from HS 440839: sheets of wood for veneering that are specifically classified as coniferous wood (4408.10), tropical wood (4408.31), or bamboo (4408.90). Also excluded are plywood, cellular wood panels, oriented strand board (OSB), particle board, and fibreboard that are not primarily intended for veneering or decorative purposes and are classified under their respective headings (e.g., Chapter 44, headings 4412, 4418, 4412.90, 4410, 4411). Solid wood panels or lumber are also not covered.
What are common classification mistakes for HS 440839?
A common error is misclassifying composite wood panels or engineered wood products that have specific classifications under other headings, such as those for structural use or furniture components. For instance, certain types of oriented strand board (OSB) or particle board intended for construction might be incorrectly placed here instead of their dedicated headings. Adherence to General Interpretative Rule 3(b) for composite goods, or Rule 3(c) for goods that cannot be classified by reference to Rule 3(a) or 3(b), is crucial to avoid misclassification.
How should importers classify products under HS 440839?
The correct procedure for classifying products under HS 440839 involves a detailed examination of the product's material composition, manufacturing process, and intended use. Importers must first determine if the product is a sheet for veneering or similar uses. If it is, they should then check if it falls under the more specific subheadings for coniferous wood, tropical wood, or bamboo. If it does not fit these, and is not otherwise excluded, then HS 440839 becomes the appropriate classification, provided it meets the general criteria for heading 4408.
How is the duty calculated for products under HS 440839?
A shipment of 1,000 kilograms of birch plywood sheets, 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 rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4408.39.0000, which covers other sheets for veneering of wood.
Which trade agreements reduce duties for HS 440839?
Several free trade agreements may reduce the applicable duty rate for HS 440839, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from 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?
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 440839?
Import duty rates for HS code 440839, which covers 'Other' veneer sheets and sheets for plywood, vary significantly by country. For example, the US Most Favored Nation (MFN) rate is 0.00%. In the European Union, under the TARIC system, rates can range from 2.50% to 6.00% ad valorem depending on the specific product and origin. The UK Trade Tariff also shows varying rates, often around 4.90% ad valorem for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 440839 calculated, and can you provide an example?
The duty calculation for HS code 440839 is typically based on the ad valorem system, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of veneer sheets classified under 440839 has a customs value of $10,000 USD and the applicable duty rate is 4.90% ad valorem, the import duty would be calculated as: $10,000 (Value) × 0.049 (Duty Rate) = $490.00 USD. Some countries may also apply specific duties based on quantity (e.g., per cubic meter), so always verify the duty basis.
What are the key classification criteria for products falling under HS code 440839?
HS code 440839 is an 'Other' category within Chapter 44, specifically for 'Veneer sheets and sheets for plywood (whether or not peeled, sliced or rotary rolled), of a thickness not exceeding 6 mm, including those obtained from coniferous species, tropical wood or other wood, and particle board and similar board of wood or of other ligneous materials, whether or not agglomerated with resins or other organic binding substances.' This code is used when the veneer or sheet does not meet the specific criteria of preceding subheadings within 4408, such as those for coniferous or tropical woods, or those with specific thicknesses or manufacturing processes. The primary criteria are that the material is wood-based, in sheet form, and does not fit into more specific HS codes within the 4408 heading.
Which trade agreements commonly affect duty rates for HS code 440839, and how can importers benefit?
Trade agreements can significantly reduce or eliminate duties for HS code 440839. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for preferential duty rates. Importers should investigate agreements such as the USMCA (United States-Mexico-Canada Agreement), EU Free Trade Agreements with various countries, or the UK's Global Tariff which incorporates preferential rates from its trade deals. To benefit, importers must obtain a Certificate of Origin from the exporter, proving the goods meet the rules of origin stipulated in the relevant trade agreement. This documentation is critical for claiming preferential treatment.
What documentation is typically required for customs clearance when importing goods under HS code 440839?
Standard documentation for importing goods under HS code 440839 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transport. Depending on the importing country and the origin of the goods, additional documents may be necessary. These can include a Certificate of Origin (especially if claiming preferential duty rates under a trade agreement), phytosanitary certificates if wood treatments are a concern, and potentially specific declarations related to wood sourcing or sustainability. Always verify the exact requirements with the customs authority of the destination country.