HS 440922 Of tropical wood

Quick Answer: Wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, of tropical wood, enters the UK at 0.00%, the EU at 0.00%, and the US at rates varying from Free to 3.2% ad valorem, with some preferential agreements offering duty-free entry. This classification specifically applies to wood derived from tropical species, such as teak, mahogany, and ebony, often used in furniture, flooring, and decorative applications. Importers should verify specific tropical wood species against the relevant jurisdiction's definitions to ensure correct classification. CustomTariffs aggregates this data, highlighting the significant duty-free opportunities in the US for qualifying trade partners.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4409220000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4409220000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
44092205 3.2% Free (17 programs) —
4409220545 — — ["m<sup>2</sup>","m<sup>3</sup>"]
4409220560 — — ["m<sup>2</sup>","m<sup>3</sup>"]
4409220515 — — ["m<sup>2</sup>","m<sup>3</sup>"]
4409220520 — — ["m<sup>2</sup>","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 4409.22?

Imports of Of tropical wood 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 to Classify This HS Code?

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What products does HS 440922 cover?

This subheading covers wood, continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, etc.) along any of its edges or ends, whether or not planed, sanded or finger-jointed, specifically derived from tropical woods. According to the WCO Harmonized System Explanatory Notes, this includes species such as Merbau, Teak, Mahogany, and Ipe. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the origin from tropical timber species, processed into specific profiles for flooring, paneling, or similar applications.

What falls outside HS 440922?

The following products are excluded from HS 440922: wood not continuously shaped along its edges or ends, such as rough sawn timber or planks; wood of non-tropical species, even if shaped; and finished articles made from shaped wood, such as assembled furniture or pre-fabricated building components. For instance, solid wood flooring planks that are not tongue-and-groove or otherwise shaped along their edges would typically fall under HS 4407, while laminated tropical wood flooring would be classified elsewhere, often in Chapter 44 or Chapter 46 depending on construction.

What are common classification mistakes for HS 440922?

A common error is misidentifying the wood species. Importers may mistakenly classify wood from non-tropical regions under this subheading if it is shaped. It is crucial to verify that the wood originates from a species considered "tropical wood" as defined by international forestry and trade bodies. Furthermore, confusion can arise with HS 440921 (other wood), where the distinction hinges solely on the tropical origin. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount.

How should importers classify products under HS 440922?

The correct procedure for classifying products under HS 440922 involves a two-step process: first, confirm that the product is wood continuously shaped along its edges or ends, as per Heading 4409. Second, and critically, verify that the wood species is indeed a "tropical wood." This often requires consulting the supplier's documentation, species identification guides, or official lists of tropical timber. Importers and customs brokers must meticulously examine product descriptions and origin details to ensure accurate classification, referencing the relevant national tariff schedule, such as the USITC HTS or UK Trade Tariff.

How is the duty calculated for products under HS 440922?

A shipment of 1,000 linear meters of Ipe wood decking, continuously shaped and declared at a customs value of $5,000 USD, would attract a US duty of $1,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared value ($5,000 USD × 20% = $1,000 USD). Note that some tropical woods may have specific additional duties or be subject to different rates based on further processing or end-use.

Which trade agreements reduce duties for HS 440922?

Several free trade agreements may reduce the applicable duty rate for HS 440922, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating wood products from Canada and Mexico can enter the US duty-free. For EU preferences, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may offer reduced or zero duties, typically requiring an EUR.1 movement certificate. The Generalized System of Preferences (GSP) may also apply to originating goods from designated developing countries, often requiring a GSP Form A.

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Which HS Codes Are Related?

HS 440721 HS 441920 HS 440831 HS 441410 HS 440341 HS 440921

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 440922, 'Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed, other than coniferous or deciduous, of tropical wood'?

The Most Favored Nation (MFN) duty rate for HS 440922 can vary. For example, under the US Harmonized Tariff Schedule (USHTS), the general rate is 3.2% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can be significantly lower, often Free (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and relevant trade agreements. For instance, the EU TARIC system and the UK Trade Tariff will list specific rates applicable to those regions.

How is the 'tropical wood' designation determined for HS 440922?

The designation 'tropical wood' for HS 440922 refers to wood species originating from countries within the tropical regions. The World Customs Organization (WCO) and national customs authorities typically maintain lists of recognized tropical wood species. Importers must be able to provide documentation, such as a Certificate of Origin, to substantiate that the wood is indeed of tropical origin. This is critical for correct classification and for claiming any applicable preferential duty rates.

What documentation is typically required for importing goods classified under HS 440922?

Standard import documentation for HS 440922 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to confirm the 'tropical wood' classification and potentially benefit from preferential duty rates, a Certificate of Origin is often required. This certificate should clearly state the country of origin and, if applicable, confirm the wood species are of tropical origin. Importers should also be prepared to provide any phytosanitary certificates if required by the importing country's agricultural or plant protection agencies.

Which major trade agreements offer preferential duty rates for HS 440922, and how do they impact importers?

Several trade agreements can offer preferential duty rates for HS 440922. For example, agreements like the US-Korea Free Trade Agreement (KORUS FTA), USMCA (for goods originating from Canada or Mexico), and various EU trade agreements with partner countries can reduce or eliminate duties. The provided sample rates indicate 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which likely corresponds to preferential rates under specific FTAs such as those with Australia (AU), South Korea (KR), and others. Importers must verify the specific origin requirements and rules of origin under each applicable trade agreement to claim these benefits, which can significantly reduce landed costs.

Can you provide a concrete example of how import duty is calculated for HS code 440922?

Let's assume an importer is bringing 10,000 kilograms of wood classified under HS 440922 into the United States, and the applicable MFN duty rate is 3.2% ad valorem. If the declared value of the goods is $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate = $5,000 USD × 3.2% = $160 USD. If, however, the goods qualified for preferential treatment under a Free Trade Agreement where the duty rate is 0.00%, the duty amount would be $5,000 USD × 0.00% = $0 USD. It's important to note that some HS codes may also have specific duties (e.g., per unit) in addition to or instead of ad valorem duties, though 440922 typically uses ad valorem.