HS 441299 Other, with both outer plies of coniferous wood
Quick Answer: Plywood, with both outer plies made of coniferous wood, not further worked than sanded, enters the UK at rates ranging from 6.00% to 10.00%, the EU at 10.00%, and the US with a significant variation from Free to 40% and 3.4% ad valorem. This classification specifically applies to plywood where the visible outer layers are derived from coniferous species like pine or spruce, and the product has not undergone further manufacturing processes beyond basic finishing such as sanding. Importers should be aware of the substantial duty differentials, particularly in the US market, which necessitate careful verification of the specific sub-heading and applicable rate. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412990000 | — | — | — |
| 4412991000 | 6.00 % | — | — |
| 4412999000 | 10.00 % | — | — |
| 4412999010 | 10.00 % | — | — |
| 4412999090 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412999090 | 10.00 % | — | — |
| 4412990000 | — | — | — |
| 4412999000 | 10.00 % | — | — |
| 4412999010 | 10.00 % | — | — |
| 4412991000 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4412996100 | Free | — | ["m<sup>3</sup>"] |
| 4412997100 | 3.4% | Free (17 programs) | ["m<sup>3</sup>"] |
| 4412998100 | 8% | Free (17 programs) | ["m<sup>3</sup>"] |
| 441299 | — | — | — |
| 4412995800 | 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 4412.99?
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, 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 441299 cover?
This subheading covers plywood, laminated wood with at least one outer ply of coniferous wood, and similar laminated wood products, specifically those where both outer plies are derived from coniferous species. According to the World Customs Organization's Harmonized System Nomenclature, this category is distinct from those with non-coniferous outer plies. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the coniferous nature of the two outermost layers, regardless of the wood used for inner plies.
What falls outside HS 441299?
The following products are excluded from HS 441299: plywood where at least one outer ply is of non-coniferous wood (classified under 4412.10-4412.90), cellular wood panels (4418), and composite wood products like particleboard or fiberboard (4410 and 4411). Also excluded are wood panels with a decorative surface layer of plastic, paper, or textiles, which are typically classified under Chapter 44 or Chapter 46 depending on the specific construction and materials. Products that are not laminated wood are also outside this scope.
What are common classification mistakes for HS 441299?
A common error is misidentifying the wood species of the outer plies, leading to incorrect classification. For instance, mistaking a hardwood outer ply for a softwood (coniferous) one would result in misclassification. Another mistake involves confusing these laminated wood products with solid wood panels or composite wood boards. Adherence 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.
How should importers classify products under HS 441299?
The correct procedure for classifying products under HS 441299 involves a detailed examination of the product's construction. Importers and customs brokers must verify that both outer plies are indeed made from coniferous wood species, such as pine, spruce, or fir. Consulting the product's technical specifications, manufacturer's declarations, and cross-referencing with the WCO HS Explanatory Notes, USITC HTS, or EU TARIC is essential to confirm the classification and ensure compliance.
How is the duty calculated for products under HS 441299?
A shipment of 10 cubic meters of plywood, with both outer plies of coniferous wood, 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 rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 4412.99.10.
Which trade agreements reduce duties for HS 441299?
Several free trade agreements may reduce the applicable duty rate for HS 441299, 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 self-certified origin statement is required. For imports into the European Union, originating products from countries with preferential trade agreements may also benefit from reduced rates, often requiring an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 441299, specifically for plywood with both outer plies of coniferous wood?
Import duty rates for HS code 441299, which covers 'Other' plywood where both outer plies are of coniferous wood, vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.6% ad valorem. However, preferential rates under trade agreements may apply. For instance, goods originating from Canada or Mexico under USMCA may have a 0% duty rate. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and applicable duty rate. The USITC HTS is the official source for US import duties.
How is the import duty for HS code 441299 calculated, and can you provide an example?
The import duty for HS code 441299 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 is 3.6% and you import a shipment of plywood classified under 441299 with a declared customs value of $10,000, the duty would be calculated as: $10,000 (customs value) × 0.036 (duty rate) = $360. This amount is the duty owed. Always ensure the customs value is determined according to the importing country's valuation rules.
What specific classification criteria distinguish HS code 441299 from other plywood classifications?
HS code 441299 is specifically for 'Other' plywood, with the defining characteristic that both outer plies must be made of coniferous wood. This distinguishes it from plywood where outer plies are of non-coniferous wood (HS 441231-441239) or where one outer ply is coniferous and the other is non-coniferous. The definition of 'plywood' itself, as per Chapter 44 Note 1(a) of the Harmonized System, means sheets of wood of uniform thickness, glued together, each sheet having its grain direction at an angle (usually 90 degrees) to the adjacent sheets. The WCO Harmonized System Explanatory Notes provide further clarification on wood types and plywood construction.
What documentation is typically required when importing goods under HS code 441299?
When importing goods classified under HS code 441299, standard import documentation is required, which usually includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin may be necessary, especially if claiming preferential duty rates under a trade agreement. Depending on the importing country's regulations, a phytosanitary certificate or proof of compliance with timber legality regulations (e.g., EU Timber Regulation, US Lacey Act) might be required to ensure the wood products are legally sourced and do not pose environmental risks. Always verify the specific documentation requirements with the customs authority of the importing country.
Which common trade agreements might offer preferential duty rates for HS code 441299, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 441299. For example, the United States-Mexico-Canada Agreement (USMCA) often grants duty-free entry for goods originating from Canada and Mexico into the US. The European Union's Generalized Scheme of Preferences (GSP) or Free Trade Agreements (FTAs) with various countries can also reduce or eliminate duties on plywood. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. This certificate must be presented to customs at the time of import. Consulting the official text of the trade agreement and the customs regulations of the importing country is essential.