HS 441241 Laminated veneered lumber (LVL)
Quick Answer: Laminated veneered lumber (LVL) imported under HS 441241 enters the UK at 10.00%, the EU at 10.00%, and the US at 40% under the MFN rate. This HS code covers engineered wood products manufactured by bonding together thin layers of wood veneer with adhesives. Each layer's grain is aligned in the same direction, creating a strong, stable material often used in structural applications like beams, headers, and joists. Importers should note the significant duty differential for the US market, which may necessitate careful sourcing and supply chain planning. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412419900 | 10.00 % | — | — |
| 4412410000 | — | — | — |
| 4412419100 | 10.00 % | — | — |
| 4412419910 | 10.00 % | — | — |
| 4412419990 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412410000 | 10.00 % | — | — |
| 4412419100 | 10.00 % | — | — |
| 4412419900 | 10.00 % | — | — |
| 4412419910 | 10.00 % | — | — |
| 4412419990 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412410000 | Free | — | ["m<sup>3</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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 441241 cover?
This subheading covers laminated veneered lumber (LVL), which is a type of engineered wood product. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, LVL is manufactured from thin veneers of wood, typically rotary cut, which are then dried, glued together with adhesives, and consolidated under heat and pressure. The veneers are generally laid with their grain parallel to the length of the product, creating a strong and stable material. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this definition, specifying that it is formed by bonding together thin layers or "veneers" of wood with adhesives, with the grain of each veneer layer running parallel to the length of the finished product.
What falls outside HS 441241?
The following products are excluded from HS 441241: plywood, blockboard, laminboard, and battenboard (classified under HS 441290), which may have veneers laid at angles to each other. Also excluded are particle board and oriented strand board (OSB), which are made from wood particles or strands bonded with adhesives, and wood-based panels made from wood wool, straw, reeds, or other woody materials (classified in other headings). Products that are not primarily composed of wood veneers, such as solid wood planks or composite materials with a significant non-wood component, are also not classified here.
What are common classification mistakes for HS 441241?
A common error is misclassifying LVL as plywood or other composite wood panels. This often occurs when the construction method is not clearly understood or documented. For instance, if veneers are laid at angles to each other, it would fall under a different subheading of heading 4412. Adhering 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 crucial. Importers must verify that the product is indeed constructed from veneers with parallel grain orientation.
How should importers classify products under HS 441241?
The correct procedure for classifying products under HS 441241 involves a thorough examination of the product's construction and composition. Importers and customs brokers must obtain detailed technical specifications from the manufacturer, confirming that the product is laminated veneered lumber made from wood veneers bonded together with adhesives, with the grain of each veneer running parallel to the length of the product. Reviewing the WCO HS Explanatory Notes and the specific definitions within the importing country's tariff schedule, such as the USITC HTS or EU TARIC, is essential to ensure accurate classification.
How is the duty calculated for products under HS 441241?
A shipment of 10,000 board feet of Laminated Veneered Lumber (LVL) for structural framing, declared at a customs value of $8,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.2% ad valorem for this product under the USITC Harmonized Tariff Schedule, the duty would be calculated as 3.2% of $8,000 USD, resulting in a duty amount of $256.00 USD. This calculation is based on the declared value of the goods and the applicable tariff rate published by the USITC.
Which trade agreements reduce duties for HS 441241?
Several free trade agreements may reduce the applicable duty rate for HS 441241, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible LVL originating from Canada or Mexico can enter the United States duty-free. For European Union countries, the EU-UK Trade and Cooperation Agreement may offer preferential rates. 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 agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 441241 (Laminated veneered lumber - LVL)?
Import duty rates for HS code 441241 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.2% ad valorem. However, preferential rates under trade agreements may apply. For instance, goods originating from Canada or Mexico under USMCA may be duty-free. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. The EU TARIC system and the UK Trade Tariff also provide detailed rate structures for this heading.
How is Laminated Veneered Lumber (LVL) classified under HS code 441241, and what are the key classification criteria?
HS code 441241 specifically covers 'Laminated wood, including laminated veneer lumber (LVL), with at least one outer ply of coniferous wood, each ply not exceeding 6 mm in thickness'. Key classification criteria include: 1. The material must be wood. 2. It must be constructed from veneers or plies. 3. These veneers must be bonded together with adhesives. 4. At least one of the outer plies must be coniferous wood (softwood). 5. Each individual ply must not exceed 6 mm in thickness. If the outer ply is not coniferous, or if the plies exceed 6 mm, classification may fall under a different subheading or heading.
What documentation is typically required for importing Laminated Veneered Lumber (LVL) under HS code 441241?
Standard documentation for importing LVL under HS 441241 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required to claim preferential duty rates under trade agreements or to comply with country-specific regulations. Importers may also need to provide proof of compliance with any phytosanitary or environmental regulations, such as those related to timber legality (e.g., EU Timber Regulation, Lacey Act in the US), depending on the exporting country and the importing country's requirements. Consult with your customs broker for a comprehensive checklist.
How is the import duty for HS 441241 calculated, and can you provide a numerical example?
The duty for HS code 441241 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate for LVL is 3.2% (as in the US) and an importer declares a customs value of $10,000 for a shipment of LVL, the duty calculation would be: Duty Amount = Declared Customs Value × Duty Rate. Duty Amount = $10,000 × 3.2% = $10,000 × 0.032 = $320. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always verify the duty calculation method with the importing country's customs authority.
Which common trade agreements might offer preferential duty rates for HS code 441241?
Several trade agreements can impact duty rates for HS code 441241. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) may offer reduced or zero duties for goods from certain developing countries. The UK's trade agreements with various countries, post-Brexit, also provide preferential rates. To benefit from these agreements, goods must meet the rules of origin stipulated in each respective trade agreement, and a valid certificate of origin is typically required.