HS 441242 Other, with at least one outer ply of non-coniferous wood
Quick Answer: Plywood with at least one outer ply of non-coniferous wood, classified under HS 441242, enters the UK at 10.00%, the EU at 10.00%, and the US with a significant duty rate of 40% (though a free rate may apply under certain conditions). This classification specifically covers plywood where at least one of the visible outer layers is made from wood species other than coniferous trees (like pine or fir), such as birch or oak. Importers should be aware of the substantial tariff difference in the US market. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin rules and potential preferential trade agreements that could impact final duty liability.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412420000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412420000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412420000 | 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 to Classify This HS Code?
What products does HS 441242 cover?
This subheading covers plywood, laminated wood with at least one outer ply of non-coniferous wood, and similar laminated wood products. According to the WCO Harmonized System Nomenclature, this category specifically includes products where the face or back veneers are derived from deciduous trees, such as birch, oak, or maple, and the core veneers can be either coniferous or non-coniferous. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing the presence of at least one outer ply of non-coniferous wood for classification under this specific code.
What falls outside HS 441242?
The following products are excluded from HS 441242: plywood where all outer plies are of coniferous wood (classified under 441231), blockboard, листовая древесина (laminboard), and battenboard where the core is made of wood in strips (classified under 441232), and composite wood products not meeting the specific structural requirements of plywood or laminated wood. Products such as particle board or fiberboard, even if they contain wood veneers, are classified under different headings entirely, typically Chapter 4408 or 4410.
What are common classification mistakes for HS 441242?
A common error is misidentifying the wood species of the outer plies, leading to incorrect classification. For instance, mistaking a coniferous outer ply for a non-coniferous one would result in misclassification under a different subheading within heading 4412. Importers may also incorrectly classify composite wood products that do not meet the definition of plywood or laminated wood as defined by the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, which guide the classification of goods.
How should importers classify products under HS 441242?
The correct procedure for classifying products under HS 441242 involves a detailed examination of the product's construction. Importers and customs brokers must first identify the species of wood used for all plies, paying particular attention to the outer layers. If at least one outer ply is confirmed to be non-coniferous wood, and the product meets the definition of plywood or similar laminated wood, then HS 441242 is the appropriate classification. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 441242?
A panel of birch plywood measuring 1.22 meters by 2.44 meters by 18mm, declared at a customs value of $25 per panel, would attract a US duty of $3.75 per panel. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value of $25 per panel. This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 4412.42.90 (Other plywood with at least one outer ply of non-coniferous wood).
Which trade agreements reduce duties for HS 441242?
Several free trade agreements may reduce the applicable duty rate for HS 441242, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating plywood from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the General System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, typically requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 441242, 'Plywood, laminated wood with at least one outer ply of non-coniferous wood'?
The Most Favored Nation (MFN) duty rate for HS code 441242 can vary significantly by importing country. For example, the United States applies a 3.6% ad valorem duty under the Harmonized Tariff Schedule (HTS) of the United States. The European Union, through its TARIC system, often has a rate around 10.00% ad valorem, though this can be subject to specific trade agreements or anti-dumping duties. The United Kingdom's Trade Tariff also lists rates, which may differ. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty rate at the time of import.
How is HS code 441242 classified? What are the key criteria for 'other, with at least one outer ply of non-coniferous wood'?
HS code 441242 falls under Chapter 44 of the Harmonized System, which covers 'Wood and articles of wood'. Specifically, it pertains to 'Plywood, veneered panel and similar laminated wood'. The defining characteristic for 441242 is that the plywood must have at least one outer ply (the visible surface layer) made from non-coniferous wood, also known as hardwood. This distinguishes it from plywood with outer plies of coniferous wood (softwood), which would be classified under a different subheading (e.g., 441231 for the US HTS). The construction must be of wood glued or otherwise joined, face-to-face, with the grain of each ply usually at an angle to those of adjacent plies.
What documentation is typically required for importing goods classified under HS code 441242?
Standard import documentation for HS code 441242 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a 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 specific declarations related to sustainable forestry practices or timber legality, especially for wood products. Importers should verify the specific requirements with their customs broker and the destination country's customs authority.
Do common trade agreements, like USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 441242?
Yes, trade agreements can significantly impact duty rates for HS code 441242. For instance, under the United States-Mexico-Canada Agreement (USMCA), certain plywood products originating from Canada or Mexico may qualify for preferential duty rates, often resulting in duty-free entry, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which could reduce or eliminate duties on plywood classified under 441242. To benefit from these agreements, importers must possess a valid Certificate of Origin and ensure the goods meet all stipulated rules of origin criteria.
How is the import duty for HS code 441242 calculated? Can you provide an example?
The import duty for HS code 441242 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plywood classified under 441242 has a customs value of $10,000 USD and the applicable MFN duty rate is 3.6% (as in the US), the duty would be calculated as: $10,000 (Customs Value) × 0.036 (Duty Rate) = $360 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so it's essential to confirm the exact duty calculation method with the importing country's tariff schedule.