HS 441292 Other, with at least one outer ply of non-coniferous wood
Quick Answer: Plywood, laminated wood, and similar products with at least one outer ply of non-coniferous wood, imported under HS 441292, enter the UK at rates up to 10.00%, the EU at rates up to 10.00%, and the US at rates up to 40% under the MFN tariff, though many preferential agreements offer duty-free entry. This classification specifically covers composite wood panels where the visible outer layers are derived from hardwoods or other non-coniferous species, distinguishing them from those with coniferous outer plies. Importers should carefully verify the specific subheadings and applicable preferential rates, as CustomTariffs data indicates significant variations based on country of origin and trade agreements. This requires diligent review of the respective customs regulations for each importing country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412920000 | — | — | — |
| 4412921000 | 6.00 % | — | — |
| 4412929000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412920000 | — | — | — |
| 4412921000 | 6.00 % | — | — |
| 4412929000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412925205 | — | — | ["m<sup>3</sup>"] |
| 4412920700 | Free | — | ["m<sup>3</sup>"] |
| 4412923120 | — | — | ["m<sup>3</sup>"] |
| 4412923150 | — | — | ["m<sup>3</sup>"] |
| 4412923160 | — | — | ["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 4412.92?
Imports of Other, with at least one outer ply of non-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, 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 441292 cover?
This subheading covers plywood, laminated wood, and similar laminated wood products where at least one of the outer plies is made from non-coniferous wood, such as hardwood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically excludes products with all outer plies of coniferous wood. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database further define these products as having a thickness exceeding 6 mm, with at least one outer ply of hardwood, and not being specifically classified elsewhere in heading 4412.
What falls outside HS 441292?
The following products are excluded from HS 441292: plywood where all outer plies are of coniferous wood (classified under 441210), plywood with a thickness not exceeding 6 mm (classified under 441231 or 441232 depending on face/core wood), and laminated wood products where the wood is impregnated with a synthetic resin or where the layers are joined by means other than adhesives (e.g., by mechanical means). Particle board and fiberboard, even if laminated, are also excluded and classified under their respective headings.
What are common classification mistakes for HS 441292?
A common error is misidentifying the type of wood used for the outer plies, leading to incorrect classification between coniferous and non-coniferous categories. For instance, mistaking certain hardwoods for softwoods can result in misclassification. Additionally, confusion can arise with products exceeding 6 mm thickness that are not technically plywood or laminated wood, or with products that have undergone further processing beyond simple lamination, potentially falling under Chapter 44's more specific provisions or other chapters entirely, contrary to General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 441292?
The correct procedure for classifying products under HS 441292 involves a multi-step verification process. Importers and customs brokers must first determine if the product is indeed plywood or similar laminated wood. Subsequently, they must confirm that at least one outer ply is of non-coniferous wood (hardwood) and that the total thickness exceeds 6 mm. Reviewing the product's technical specifications and comparing them against the definitions provided in the WCO HS Nomenclature, as well as national tariff schedules like the USITC HTS or EU TARIC, is crucial for accurate classification.
How is the duty calculated for products under HS 441292?
A shipment of 100 sheets of birch plywood, each measuring 1220 mm x 2440 mm x 18 mm, 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) duty 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 rate published in the USITC Harmonized Tariff Schedule for subheading 441292.
Which trade agreements reduce duties for HS 441292?
Several free trade agreements may reduce the applicable duty rate for HS 441292, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific certificate of origin for CPTPP, depending on the jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 441292, 'Other, with at least one outer ply of non-coniferous wood'?
The Most Favored Nation (MFN) duty rate for HS code 441292 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 6.00% ad valorem. However, preferential rates apply under various trade agreements. For instance, rates can be as low as Free (0.00%) for imports from countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) under specific agreements. It is crucial to consult the latest HTS or relevant tariff database for the exact rate applicable to your country of origin.
How is the import duty for HS 441292 calculated, and can you provide an example?
The duty for HS code 441292 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 6.00% ad valorem and you import goods valued at $10,000 USD, the import duty would be $10,000 * 0.06 = $600 USD. Always ensure you are using the correct value, which usually includes the cost of goods, insurance, and freight (CIF) to the port of entry, as per customs regulations.
What specific criteria define goods classified under HS code 441292, 'Other, with at least one outer ply of non-coniferous wood'?
HS code 441292 covers plywood, veneered panels, and similar laminated wood products where at least one of the outer layers (plies) is made from non-coniferous wood (e.g., hardwood like oak, maple, or tropical woods). The product must have at least three layers of wood glued together, with the grain of adjoining wood sheets placed at approximately right angles. Products that do not meet these criteria, or have different outer ply compositions, would be classified under different subheadings.
Which common trade agreements offer preferential duty rates for HS code 441292, and what documentation is needed?
Several trade agreements provide preferential duty rates for HS code 441292. Examples include agreements with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which may offer Free (0.00%) duty rates. To claim these preferential rates, importers must provide a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated by the specific trade agreement. Consult the relevant trade agreement text and customs regulations for precise documentation requirements.
Are there any specific documentation requirements beyond a Certificate of Origin for importing goods under HS 441292?
In addition to a Certificate of Origin (if claiming preferential treatment), importers and customs brokers should be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product, further documentation may be required, such as a phytosanitary certificate if the wood is untreated or if specific pest control measures are mandated. It is advisable to verify specific import requirements with the customs authorities of the destination country.