HS 441234 Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33
Quick Answer: Plywood with at least one outer ply of non-coniferous wood, not otherwise specified, enters the UK at 6.00%, the EU at 7.00%, and the US at 5.1% under the MFN rate. This classification, HS 441234, specifically covers plywood where the visible outer layers are made from hardwoods or other non-coniferous species, and it doesn't fall under the more specific subheading 441233. Importers should be aware of potential preferential duty rates available in the US for certain trading partners, as indicated by CustomTariffs data. Accurate classification is crucial to ensure correct duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412340000 | 6.00 % | — | — |
| 4412340090 | 6.00 % | — | — |
| 4412340010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412340000 | 7.00 % | — | — |
| 4412340090 | 7.00 % | — | — |
| 4412340010 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412342600 | 5.1% | Free (17 programs) | ["m<sup>3</sup>"] |
| 44123432 | 8% | Free (17 programs) | — |
| 4412343225 | — | — | ["m<sup>3</sup>"] |
| 4412343235 | — | — | ["m<sup>3</sup>"] |
| 4412343255 | — | — | ["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 4412.34?
Imports of Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33 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 15 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?
What products does HS 441234 cover?
This subheading covers plywood, laminated wood with at least one outer ply of non-coniferous wood, and similar laminated wood products, specifically excluding those classified under subheading 4412 33. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses products where the face or back veneers are derived from hardwoods or other non-coniferous species, provided they are not specifically enumerated elsewhere. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to multi-ply wood panels with a non-coniferous outer layer, such as birch or oak plywood, not otherwise specified.
What falls outside HS 441234?
The following products are excluded from HS 441234: plywood with all outer plies of coniferous wood (classified under 4412 31), laminated wood products where the outer plies are not wood (e.g., plastic-faced plywood), and wood continuously laminated on one or both sides with plastic, paper, or fabric, which are typically classified in other headings. For example, particleboard or fiberboard, even if laminated, would not fall under this subheading. Products specifically covered by other headings, such as blockboard, laminboard, and battenboard (4412 32), are also excluded.
What are common classification mistakes for HS 441234?
A common error is misinterpreting the "outer ply of non-coniferous wood" requirement. Importers may incorrectly classify plywood with coniferous outer plies under this subheading, when it should be classified under 4412 31. Another mistake involves confusion with other laminated wood products. For example, products that are continuously laminated with materials other than wood on one or both sides, or those that are not strictly plywood (e.g., particleboard), may be misclassified. Adherence to General Rule of Interpretation (GRI) 1 and 3 is crucial for accurate classification.
How should importers classify products under HS 441234?
The correct procedure for classifying products under HS 441234 involves a systematic review of the product's construction. Importers and customs brokers must first identify the type of wood used for all plies, paying close attention to the outer layers. If at least one outer ply is of non-coniferous wood (hardwood) and the product is a plywood or similar laminated wood, and it is not specifically covered by another subheading (like 4412 33), then 4412 34 is likely applicable. Consulting the official HS Explanatory Notes and national tariff schedules is essential.
How is the duty calculated for products under HS 441234?
A shipment of 100 sheets of birch plywood, each measuring 1220mm x 2440mm x 18mm, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4412.3400.
Which trade agreements reduce duties for HS 441234?
Several free trade agreements may reduce the applicable duty rate for HS 441234, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced rate or Free entry. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the import duty rates for HS code 441234?
The import duty rates for HS code 441234, which covers 'Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33', vary significantly by country and trade agreement. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 6.00% ad valorem. However, preferential rates are available under various trade agreements. For instance, rates can be Free (e.g., under agreements with Australia (AU), South Korea (KR), or Singapore (SG)) or as high as 40% for certain origins. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any preferential treatment.
How is the import duty for HS 441234 calculated?
The import duty for HS code 441234 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of plywood classified under 441234 has a customs value of $10,000 USD and the applicable MFN duty rate is 6.00%, the calculated duty would be $10,000 * 0.06 = $600 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so always confirm the duty calculation method with the relevant customs authority.
What are the key classification criteria for HS code 441234?
HS code 441234 falls under Chapter 44, which pertains to 'Wood and articles of wood'. Specifically, it is for 'Plywood, laminated wood and similar laminated wood products'. The defining criteria for 441234 are that the product is plywood (or similar laminated wood) and that it has at least one outer ply made of non-coniferous wood (e.g., hardwood like oak, maple, or tropical woods), and it is not specifically covered by subheading 4412 33 (which often relates to plywood with a specific type of face/back veneer). The thickness of the wood, the number of plies, and the type of wood used for the core and outer veneers are critical for accurate classification.
Which trade agreements commonly offer preferential duty rates for HS code 441234?
Several trade agreements can provide preferential duty rates for goods classified under HS code 441234. Examples include agreements between the United States and countries like Australia (AU), South Korea (KR), and Singapore (SG), where the duty rate can be Free. Other agreements, such as those with Chile (CL), Colombia (CO), or Israel (IL), may also offer reduced or zero duties. Importers should consult the specific preferential trade agreement schedules and ensure their goods meet all rules of origin requirements to benefit from these lower rates. The EU's TARIC system and the UK's Trade Tariff also list numerous preferential rates tied to various trade partners.
What documentation is typically required for importing goods under HS code 441234?
Standard import documentation is generally required for HS code 441234, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under a trade agreement. Some jurisdictions may also require phytosanitary certificates or specific declarations related to the type of wood used, especially if it is a controlled or endangered species, to comply with environmental or forestry regulations. Always verify the specific documentation requirements with the customs authority of the destination country.