HS 440910 Coniferous
Quick Answer: Coniferous wood, worked or unworked, but not further prepared, imported under HS 440910 enters the UK duty-free, the EU duty-free, and the US at rates ranging from free to 2.2¢/m². This Harmonized System code specifically covers coniferous wood, such as pine, fir, and spruce, that has been shaped, planed, grooved, or tongued and grooved along its edges or ends. Significant trade considerations include the varying specific duty rates in the US, which can be applied on a per-square-meter basis, necessitating precise measurement for accurate customs declarations. CustomTariffs aggregates this data, providing crucial insights for importers and customs brokers to ensure compliance and optimize duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4409101100 | 0.00 % | — | — |
| 4409101800 | 0.00 % | — | — |
| 4409100000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4409100000 | 0.00 % | — | — |
| 4409101100 | 0.00 % | — | — |
| 4409101800 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 440910 | — | — | — |
| 44091010 | Free | — | — |
| 4409101040 | — | — | ["m<sup>2</sup>","m<sup>3</sup>"] |
| 4409101080 | — | — | ["m<sup>2</sup>","m<sup>3</sup>"] |
| 44091040 | Free | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 4409.10?
Imports of Coniferous may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 440910 cover?
This subheading covers coniferous wood, continuously shaped along any of its cut surfaces, whether or not planed, sanded or end-jointed. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as flooring, mouldings, and tongued and grooved boards derived from coniferous species like pine, spruce, and fir. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further clarify that the shaping must be continuous along the length of the piece, distinguishing it from simply cut lumber.
What falls outside HS 440910?
The following products are excluded from HS 440910: non-coniferous wood (which would fall under 4409.20), wood that is not continuously shaped (e.g., rough-sawn lumber), and wood that has undergone significant further processing beyond shaping, such as lamination or assembly into finished articles like furniture. For instance, plywood or particleboard, even if made from coniferous wood, would be classified elsewhere, typically in Chapter 44, but under different headings based on their specific composition and construction.
What are common classification mistakes for HS 440910?
A common error is misclassifying coniferous wood that has been significantly altered beyond simple shaping. For example, if the wood is finger-jointed and then glued into longer lengths, it may fall under a different heading if the jointing process is considered a more advanced form of manufacturing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the degree of processing is critical.
How should importers classify products under HS 440910?
The correct procedure for classifying products under HS 440910 involves verifying that the wood is indeed coniferous and that it has been continuously shaped along its cut surfaces. Importers and customs brokers should consult the product's specifications, including its species of origin and the exact nature of any shaping or end-joining. Cross-referencing with official tariff databases like the USITC HTS or the EU TARIC is essential to confirm the correct subheading and any applicable notes.
How is the duty calculated for products under HS 440910?
A shipment of 1,000 linear meters of coniferous pine flooring, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00). It is crucial to note that some countries may have specific rates based on quantity or other factors, but ad valorem is common.
Which trade agreements reduce duties for HS 440910?
Several free trade agreements may reduce the applicable duty rate for HS 440910, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating coniferous wood products may be eligible for a duty rate of Free, provided a valid origin declaration is submitted. Canada and Mexico are the primary beneficiaries of this preferential rate. For EU countries, the Economic Partnership Agreements (EPAs) might offer reduced duties, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 440910 (Coniferous wood, continuously shaped)?
The duty rates for HS code 440910 vary by importing country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. However, preferential rates under trade agreements may apply. For the European Union, the TARIC system indicates a duty rate of Free for most origins. The UK Trade Tariff also lists a duty rate of Free for goods from most countries. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
What specific types of coniferous wood fall under HS code 440910?
HS code 440910 covers coniferous wood (softwood) that has been continuously shaped along any of its edges or faces, whether or not planed, sanded, or finger-jointed. This includes products like tongue-and-groove flooring, shiplap siding, mouldings, and other profiled timber. The key criterion is the continuous shaping process. Wood that is merely cut to length or width, or not continuously shaped, would be classified elsewhere.
How is the duty for HS code 440910 calculated if a specific duty rate applies, such as 2.2¢/m²?
If a specific duty rate like 2.2¢/m² applies (this rate is an example and may not be current for all jurisdictions), the duty is calculated based on the quantity of wood in square meters. For instance, if an importer brings in 10,000 square meters of coniferous wood classified under this code, the duty would be: 10,000 m² × $0.022/m² = $220.00. It is crucial to verify the exact unit of measure and rate in the importing country's tariff schedule, as some may also have ad valorem (percentage of value) components or alternative specific duties.
What documentation is typically required for importing goods under HS code 440910?
Standard documentation for importing goods under HS code 440910 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require phytosanitary certificates or other declarations to ensure compliance with environmental and health regulations, particularly for wood products.
Which major trade agreements might offer preferential duty rates for HS code 440910?
Several trade agreements can impact duty rates for HS code 440910. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may provide preferential treatment for goods originating from Canada or Mexico. For imports into the European Union, agreements with various countries (e.g., EFTA, CETA with Canada) can lead to reduced or zero duties. The UK also has numerous trade agreements post-Brexit that could affect imports. Importers should consult the specific trade agreement schedules and rules of origin for the relevant countries to determine eligibility for preferential rates.