HS 440890 Other
Quick Answer: Wood, in sheets for veneering (including those obtained by slicing or peeling), for plywood or for similar laminated wood, imported under HS 440890, 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 "other" category within Chapter 4408 specifically covers wood veneers and sheets for laminated wood not elsewhere specified. Importers should verify the precise classification and applicable duty rates for their specific product in each target market, as subheadings and preferential trade agreements can significantly alter the final duty burden. CustomTariffs aggregates this tariff information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408900000 | — | — | — |
| 4408901500 | 0.00 % | — | — |
| 4408903500 | 0.00 % | — | — |
| 4408908500 | 0.00 % | — | — |
| 4408909500 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408909500 | 4.00 % | — | — |
| 4408900000 | — | — | — |
| 4408901500 | 3.00 % | — | — |
| 4408903500 | — | — | — |
| 4408908500 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4408900105 | — | — | ["m<sup>2</sup>"] |
| 4408900110 | — | — | ["m<sup>2</sup>"] |
| 4408900115 | — | — | ["m<sup>2</sup>"] |
| 4408900156 | — | — | ["m<sup>2</sup>"] |
| 4408900161 | — | — | ["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 to Classify This HS Code?
What products does HS 440890 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) and similar panels, not elsewhere specified or included within heading 4408. According to the WCO Harmonized System Explanatory Notes, this category encompasses wood sheets that do not fit the more specific descriptions of other subheadings within 4408, provided they are intended for veneering or similar decorative or structural uses in panel form. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, capturing items not explicitly defined in 4408.10 through 4408.39.
What falls outside HS 440890?
The following products are excluded from HS 440890: solid wood planks and boards (Chapter 44, typically 4407 or 4409), manufactured products of wood not elsewhere specified (Chapter 44, e.g., 4418 for builders' joinery and carpentry), and wood veneers that are specifically covered by other subheadings within 4408, such as those made from tropical woods (4408.10) or coniferous woods (4408.31). Plywood, blockboard, laminboard and similar laminated wood products of a thickness not exceeding 6 mm are also classified elsewhere within heading 4408.
What are common classification mistakes for HS 440890?
A common error is misclassifying solid wood panels or lumber intended for construction as "other" sheets for veneering. This often occurs when the product's primary function is not decorative overlay or panel construction as implied by heading 4408. For instance, solid wood flooring strips (typically 4409) are incorrectly placed here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 440890?
The correct procedure for classifying products under HS 440890 involves a detailed examination of the product's material composition, manufacturing process, and intended use. Importers and customs brokers must first determine if the product is indeed a sheet of wood intended for veneering or similar panel applications. If it is, they must then verify that it does not meet the specific criteria of any preceding subheadings within HS 4408. Consulting official tariff schedules, such as the USITC HTS or EU TARIC, and potentially seeking a binding ruling from customs authorities is recommended for complex cases.
How is the duty calculated for products under HS 440890?
A shipment of 1,000 sheets of birch plywood, each measuring 122 cm x 244 cm x 18 mm, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem (10% × $5,000 USD = $500.00). For specific quantities, if a per-unit duty applied, the calculation would be rate per unit × number of units.
Which trade agreements reduce duties for HS 440890?
Several free trade agreements may reduce the applicable duty rate for HS 440890, 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. The EU's Generalised Scheme of Preferences (GSP) may offer reduced or Free rates for goods from certain developing countries. To claim these preferential rates, 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 is the import duty for HS code 440890 in the United States?
For HS code 440890, which covers 'Other' sheets for veneering (including those obtained by 'pulping'), the U.S. Most Favored Nation (MFN) duty rate is 0.00%. It is crucial to verify the specific product details against the U.S. Harmonized Tariff Schedule (USHTS) as classification can be complex. Importers should consult the USITC's online tariff database for the most current rates and any applicable special provisions or trade agreements.
How is the duty calculated for HS 440890 if a duty were applicable?
While the U.S. MFN rate for HS 440890 is currently 0.00%, if a duty were applicable, it would typically be calculated as an ad valorem rate (a percentage of the declared value) or a specific rate (per unit of quantity), or a combination. For example, if a hypothetical duty rate of 4.00% ad valorem applied to a shipment of veneering sheets valued at $10,000, the duty would be calculated as: 4.00% of $10,000 = $400.00. Always refer to the specific tariff schedule for the applicable duty basis.
What documentation is typically required for importing goods classified under HS 440890?
For HS code 440890, standard import documentation usually includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. For wood products, phytosanitary certificates might be necessary to ensure compliance with plant health regulations. Always confirm specific requirements with the customs authority of the importing country.
Are there preferential duty rates for HS 440890 under trade agreements?
Yes, preferential duty rates may be available for HS code 440890 under various trade agreements. For instance, goods originating from countries that are beneficiaries of the U.S. Generalized System of Preferences (GSP) or parties to Free Trade Agreements (FTAs) like the USMCA (United States-Mexico-Canada Agreement) might qualify for reduced or duty-free entry. To claim these benefits, importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and possess the required proof of origin documentation, such as a certificate of origin.
What distinguishes HS 440890 ('Other') from other subheadings within HS 4408?
HS code 4408 covers 'Sheets for veneering (including those obtained by 'pulping') and similar laminated wood, plywood and other wood worked with transversal or longitudinal cuts, of a thickness not exceeding 6 mm.' Subheadings within 4408 are typically distinguished by the type of wood (e.g., tropical wood, coniferous wood, non-coniferous wood) or specific manufacturing processes. HS 440890 serves as a residual category, meaning it applies to sheets for veneering and similar laminated wood that do not meet the specific criteria for other, more narrowly defined subheadings within 4408. Accurate classification requires a detailed examination of the product's characteristics and comparison against the descriptions of all subheadings within Chapter 44.