HS 440921 Non-coniferous

Quick Answer: Wood, in strips or planks, with a thickness of 6 mm or more, of non-coniferous species, tongue or groove or otherwise interlocked, for flooring or other purposes, imported under HS 440921 enters the UK at 0.00%, the EU at 0.00%, and the US at 3.2% or Free for certain preferential trade partners. This classification specifically covers processed wood from trees other than conifers, such as hardwoods, prepared for use in construction or manufacturing. Importers should be aware of potential variations in US duty rates based on the country of origin, as detailed on the USITC. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4409210000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4409210000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4409210500 3.2% Free (17 programs) ["m<sup>3</sup>"]
440921 — — —
4409219000 Free — ["m<sup>3</sup>"]

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 4409.21?

Imports of Non-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, GSP, and 14 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 to Classify This HS Code?

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What products does HS 440921 cover?

This subheading covers coniferous wood, continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed, but not further worked. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 4409, this includes lumber with profiles suitable for flooring, wall paneling, or similar applications. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm that this category specifically excludes non-coniferous woods, which are classified under HS 440922.

What falls outside HS 440921?

The following products are excluded from HS 440921: coniferous wood shaped in the manner described in the heading, which falls under HS 440910. Additionally, wood that has undergone further working beyond shaping, such as being assembled into panels or having decorative mouldings applied, is not covered. For example, finished furniture components or pre-fabricated wooden structures would be classified elsewhere, typically in Chapters 94 or 44, depending on the degree of processing and intended use, and are not considered simple shaped wood.

What are common classification mistakes for HS 440921?

A common error is misinterpreting the "coniferous" versus "non-coniferous" distinction. Importers may mistakenly classify tropical hardwoods or other deciduous woods under HS 440921 when they should be under HS 440922. Another mistake involves confusing continuously shaped wood with wood that has been further processed or assembled. For instance, simple tongue-and-groove planks of coniferous wood should be classified under HS 440910, not HS 440921, as per General Rule of Interpretation (GRI) 1.

How should importers classify products under HS 440921?

The correct procedure for classifying products under HS 440921 involves a two-step process: first, confirm the material is wood and that it is continuously shaped along its edges or faces. Second, definitively determine if the wood is non-coniferous (deciduous). Importers and customs brokers should consult the WCO HS Nomenclature, the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC), and potentially product specifications or botanical classifications to ensure accurate identification of the wood species and its processing level before assigning the HS code.

How is the duty calculated for products under HS 440921?

A shipment of 1,000 linear meters of Meranti wood flooring strips, continuously shaped and 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 ($2,500 USD × 5.0% = $125.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 440922, which covers non-coniferous continuously shaped wood.

Which trade agreements reduce duties for HS 440921?

Several free trade agreements may reduce the applicable duty rate for HS 440921, 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 EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially "Free," for originating goods. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA, or an EUR.1 movement certificate for EU/UK preferences, depending on the specific product and origin.

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Which HS Codes Are Related?

HS 440312 HS 440112 HS 440420 HS 440910 HS 440612 HS 440692

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

FAQ

What are the import duty rates for HS code 440921, 'Wood, continuously shaped (tongued, grooved, rebated, sanded, chamfered, V-jointed, beaded, molded, rounded) along any one or more of its edges, ends or faces, whether or not planed, sanded or end-jointed, non-coniferous: Other: Other'?

The Most Favored Nation (MFN) duty rate for HS code 440921 is 3.2% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under the Generalized System of Preferences (GSP), the rate is Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any preferential treatment.

How is the duty calculated for HS code 440921 if the MFN rate of 3.2% applies?

The duty is calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the imported goods. For example, if you import 1,000 linear meters of wood classified under 440921 with a declared customs value of $2,500, the duty would be calculated as follows: Duty = 3.2% of $2,500 = 0.032 * $2,500 = $80.00. Always ensure accurate valuation and correct application of the duty rate.

What are the key classification criteria for HS code 440921?

HS code 440921 covers non-coniferous wood (hardwood) that has been continuously shaped along its edges, ends, or faces. This shaping can include processes like tonguing, grooving, rebating, sanding, chamfering, V-jointing, beading, molding, or rounding. The wood may also be planed, sanded, or end-jointed. The 'non-coniferous' designation specifically excludes softwood species like pine or fir. The 'Other: Other' subheadings indicate that the wood is not specifically classified under more detailed subheadings within 4409.21 (e.g., specific species or further processing).

What documentation is typically required for importing goods under HS code 440921?

Standard import documentation for HS code 440921 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and any claimed preferential duty rates, a Certificate of Origin may be required. You may also need to provide proof of the wood's species and ensure compliance with any phytosanitary regulations or import restrictions related to wood products, such as those concerning timber legality or pest control. Refer to the importing country's customs authority for a definitive list.

Which trade agreements commonly offer preferential duty rates for HS code 440921?

Several trade agreements can provide preferential duty rates for HS code 440921. For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties for goods originating from Canada or Mexico. The European Union's TARIC system reflects preferences under agreements with various countries and blocs. The UK Trade Tariff also details preferences under its global trade deals. Importers should verify the specific origin of their goods and consult the relevant preferential tariff schedules (e.g., USITC for US, EU TARIC for EU, UK Trade Tariff for UK) to determine eligibility and applicable rates.