HS 441873 Assembled flooring panels
Quick Answer: Assembled flooring panels imported under HS 441873 enter the UK at rates including 2.00%, the EU at rates including 3.00%, and the US at rates including 33 1/3% under the MFN rate. This classification covers finished flooring panels, typically made of wood, that are ready for installation. These panels may be pre-assembled or designed for easy assembly on-site. Importers should be aware that specific subheadings within this code can lead to different duty rates depending on the material composition and construction of the flooring. CustomTariffs aggregates this data, highlighting the need for precise product descriptions to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4418730000 | — | — | — |
| 4418731000 | 2.00 % | — | — |
| 4418739000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4418730000 | — | — | — |
| 4418731000 | 3.00 % | — | — |
| 4418739000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4418732000 | Free | — | ["m<sup>2</sup>"] |
| 4418731000 | Free | — | ["m<sup>2</sup>"] |
| 441873 | — | — | [] |
| 4418733000 | 8% | Free (17 programs) | ["m<sup>2</sup>"] |
| 4418734000 | 3.2% | Free (17 programs) | ["m<sup>2</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 4418.73?
Imports of Assembled flooring panels 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 441873 cover?
This subheading covers assembled flooring panels, which are ready for laying. According to the World Customs Organization's Harmonized System Nomenclature, these panels are typically composed of multiple layers of wood or wood-based materials, often with a decorative surface layer, designed for use as finished flooring. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to products that are pre-assembled and intended for direct installation, such as parquet panels or engineered wood flooring planks.
What falls outside HS 441873?
The following products are excluded from HS 441873: unfinished wood planks or lumber, flooring made from materials other than wood (e.g., ceramic tiles, vinyl), and composite flooring where wood is not the principal constituent material. Also excluded are individual parquet pieces not yet assembled into panels, and flooring components that require significant further assembly or finishing on-site beyond simple installation. For instance, raw timber or pre-finished but un-assembled parquet blocks would be classified elsewhere under Chapter 44.
What are common classification mistakes for HS 441873?
A common error is misclassifying composite flooring where the primary constituent material is not wood, or where the product is not in panel form ready for laying. For example, laminate flooring with a significant plastic content might be incorrectly classified here. Additionally, under General Rule of Interpretation (GRI) 3(b), if a product is composed of different materials, it is classified according to the material that gives it its essential character; therefore, if wood is not the dominant or essential component, it would not fall under this heading.
How should importers classify products under HS 441873?
The correct procedure for classifying products under HS 441873 involves a thorough examination of the product's composition, construction, and intended use. Importers and customs brokers must verify that the product consists of assembled wood flooring panels ready for installation. Consulting official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties or delays.
How is the duty calculated for products under HS 441873?
A shipment of 100 square meters of engineered oak flooring panels, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4418.73.90 (5.0% x $3,000 USD = $150.00). Specific rates may vary based on country of origin and any applicable trade agreements.
Which trade agreements reduce duties for HS 441873?
Several free trade agreements may reduce the applicable duty rate for HS 441873, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a Certificate of Origin for CPTPP, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 441873, 'Assembled flooring panels'?
Import duty rates for HS code 441873 vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 3.0% ad valorem. In the European Union, under the TARIC system, the rate is often 2.0% ad valorem, though specific origin rules can apply. The UK Trade Tariff typically lists a rate of 4.0% ad valorem for goods originating from outside preferential trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the duty calculated for assembled flooring panels under HS 441873?
The duty for assembled flooring panels under HS 441873 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of assembled flooring panels valued at $10,000 is imported into the United States, and the MFN duty rate is 3.0%, the calculated duty would be $10,000 * 0.03 = $300. Always ensure the customs value is correctly declared according to the importing country's valuation rules.
What are the key classification criteria for assembled flooring panels under HS 441873?
HS code 441873 specifically covers assembled flooring panels, which are typically multi-layer or composite panels designed for flooring. This includes parquet panels where pieces of wood are assembled (e.g., glued, interlocked) to form a larger unit, and other types of engineered wood flooring. The key is that the wood is assembled into panels ready for installation as flooring. Panels made from a single piece of wood, or those not specifically prepared for flooring, would likely fall under different HS codes.
Which trade agreements commonly affect the duty rates for HS 441873?
The duty rates for HS 441873 can be significantly reduced or eliminated under various free trade agreements (FTAs). For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential rates for goods originating from Canada or Mexico. For imports into the European Union, agreements with countries like the UK (Trade and Cooperation Agreement) or others can provide duty-free access. Similarly, the UK has FTAs with numerous countries that could impact duty. Importers must verify the country of origin of their goods and consult the specific FTA provisions to determine eligibility for preferential treatment.
What documentation is typically required when importing assembled flooring panels under HS 441873?
Standard import documentation for HS 441873 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 jurisdictions may also require phytosanitary certificates or specific declarations related to wood sourcing or treatment to comply with environmental or plant health regulations.