HS 441259 Other, with both outer plies of coniferous wood
Quick Answer: Plywood with both outer plies of coniferous wood, classified under HS code 441259, enters the UK at 6.00%, the EU at 6.00%, and the US at rates ranging from Free to 40% ad valorem depending on the country of origin. This classification specifically applies to plywood where the visible outer layers are made from softwood species, such as pine or fir, and excludes plywood with outer plies of non-coniferous wood or those with only one outer ply of coniferous wood. Importers should carefully verify the wood species of the outer plies and consult the specific tariff schedule for the destination country, as preferential trade agreements can significantly impact duty rates in the US. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412590000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412590000 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 441259 | — | — | — |
| 4412597000 | 3.4% | Free (17 programs) | ["m<sup>3</sup>"] |
| 4412599000 | 5.1% | Free (17 programs) | ["m<sup>3</sup>"] |
| 4412599500 | Free | — | ["m<sup>3</sup>"] |
| 4412596000 | 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 4412.59?
Imports of Other, with both outer plies of coniferous 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, GSP, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 441259 cover?
This subheading covers plywood, laminated wood with at least one layer of wood, and similar laminated wood products, specifically those where both outer plies are of coniferous wood, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes products like softwood plywood intended for construction or furniture, provided the outer surfaces consist exclusively of wood from coniferous species such as pine, spruce, or fir.
What falls outside HS 441259?
The following products are excluded from HS 441259: plywood with outer plies of non-coniferous wood (e.g., hardwood plywood), products where only one outer ply is coniferous, or where the outer plies are not wood at all. Also excluded are composite wood products made with significant non-wood components or those classified under other headings, such as particleboard (HS 4412.99) or fiberboard (Chapter 44, Subheading 4411). Products with decorative veneers or surface treatments that alter the fundamental nature of the coniferous outer ply may also be classified elsewhere.
What are common classification mistakes for HS 441259?
A common error is misidentifying the wood species of the outer plies, leading to incorrect classification. For instance, mistaking a hardwood veneer for a coniferous one would result in misclassification. Additionally, confusion can arise with other laminated wood products under Heading 4412, particularly those with mixed outer ply species or those classified as "other" under 4412.99. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 441259?
The correct procedure for classifying products under HS 441259 involves a thorough examination of the product's construction, specifically identifying the wood species of both outer plies. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 4412. Verification of the product's composition, often through manufacturer specifications or product literature, is essential to confirm that both outer layers are indeed coniferous wood.
How is the duty calculated for products under HS 441259?
A shipment of 100 sheets of softwood plywood, each measuring 4 feet by 8 feet and 1/2 inch thick, 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 × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4412.59.
Which trade agreements reduce duties for HS 441259?
Several free trade agreements may reduce the applicable duty rate for HS 441259, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating plywood from Canada and Mexico can enter the US duty-free. To claim this preference, a valid origin declaration or certificate of origin is required. For European countries, agreements like the EU's Free Trade Agreements with various partners may offer reduced rates or duty-free status, typically requiring an EUR.1 movement certificate or an origin declaration on the invoice.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 441259, specifically for plywood with both outer plies of coniferous wood?
The Most Favored Nation (MFN) duty rate for HS code 441259 is typically 6.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, rates can be as low as Free (0%) for imports from countries like Australia (AU), Canada (CA), Mexico (MX) under USMCA, and South Korea (KR) under KORUS. It is crucial to consult the specific trade agreement and verify the origin of the goods to determine the applicable preferential rate. Always refer to the latest Harmonized Tariff Schedule of the United States (HTSUS) or the relevant country's tariff database for the most current rates.
How is the classification criteria for HS code 441259 ('Other, with both outer plies of coniferous wood') determined?
HS code 441259 applies to plywood that meets specific criteria. The key distinguishing factor is that both the face and back veneers (the outer plies) must be made of coniferous wood (softwood), such as pine, spruce, or fir. The inner plies can be of any wood. The plywood must also be at least 3mm thick. If either outer ply is made of non-coniferous wood (hardwood), it would be classified under a different subheading, likely within 4412.51 or 4412.52, depending on whether one or both outer plies are hardwood. Verification of the wood species used for all plies is essential for correct classification.
Can you provide an example of how import duty is calculated for HS code 441259?
Certainly. Let's assume an importer brings in 10,000 square meters of plywood classified under HS 441259, with a declared value of $5,000 USD. If the applicable duty rate is the MFN rate of 6.00% ad valorem, the calculation would be: Duty = Declared Value × Duty Rate. In this case, Duty = $5,000 USD × 0.06 = $300 USD. If there were also a specific duty component, it would be calculated separately and the higher of the two duties (ad valorem or specific) would typically apply, or both if it's a compound duty. Always confirm the duty calculation basis (ad valorem, specific, or compound) with the official tariff schedule.
What documentation is typically required for importing plywood under HS code 441259, and what trade agreements commonly offer preferential rates?
For imports under HS 441259, standard import documentation includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. To claim preferential duty rates, a valid certificate of origin or proof of origin is mandatory, demonstrating that the goods meet the rules of origin for the specific trade agreement. Common trade agreements that offer preferential rates for plywood from partner countries include the United States-Mexico-Canada Agreement (USMCA), the Korea-United States Free Trade Agreement (KORUS), and agreements with Chile (CL), Singapore (SG), and Australia (AU). Importers must ensure their goods qualify under the respective agreement's rules of origin.