HS 441892 Cellular wood panels
Quick Answer: Cellular wood panels imported under HS 441892 enter the UK at 0.00%, the EU at 0.00%, and the US at 3.2% MFN, with preferential rates for certain trade partners. This classification covers composite panels with a cellular core, typically made of wood or wood-based materials, sandwiched between two facings. These are often used in construction for walls, floors, and roofs, providing structural integrity and insulation. Importers should verify specific product composition and origin to confirm eligibility for preferential duty rates in the US. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4418920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4418920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4418920000 | 3.2% | Free (17 programs) | ["kg"] |
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 4418.92?
Imports of Cellular wood 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 441892 cover?
This subheading covers cellular wood panels, which are composite wood products characterized by a core of hollow or cellular construction, typically made from wood or wood-based materials, sandwiched between two facings. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these panels are designed for construction purposes and often feature a honeycomb or similar open structure within the core. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these panels are specifically intended for use in building and construction, distinguishing them from other composite wood products.
What falls outside HS 441892?
The following products are excluded from HS 441892: solid wood panels, plywood (classified under 4407 or 4412), particle board (classified under 4412), fiberboard (classified under 4409 to 4412), and prefabricated building components that are more than just panels, such as complete wall sections with integrated insulation or finishes. For instance, a finished wooden door with a cellular wood core would likely be classified under heading 4418 as a door, not as a cellular wood panel itself. Similarly, decorative wood panels not intended for structural or building purposes would fall under different headings.
What are common classification mistakes for HS 441892?
A common error is misclassifying composite wood products that are not specifically cellular in construction under this subheading. 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 here. Importers may mistakenly classify solid wood panels or standard plywood as cellular wood panels if they do not possess the characteristic hollow or honeycomb core. Another mistake is classifying finished building elements, such as pre-assembled wall units, under this heading instead of a more specific heading for prefabricated buildings or building components.
How should importers classify products under HS 441892?
The correct procedure for classifying products under HS 441892 involves a thorough examination of the product's construction and intended use. Importers and customs brokers must verify that the product is indeed a cellular wood panel, meaning it has a core with a hollow or open structure made from wood or wood-based materials, sandwiched between facings. Consulting the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) is essential. Obtaining detailed product specifications from the manufacturer, including material composition and construction methods, will aid in accurate classification.
How is the duty calculated for products under HS 441892?
A shipment of 100 square meters of cellular wood panels, each measuring 2.4 meters by 1.2 meters and declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). The specific duty rate can vary significantly by importing country and trade agreement status.
Which trade agreements reduce duties for HS 441892?
Several free trade agreements may reduce the applicable duty rate for HS 441892, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying cellular wood panels originating from Canada or Mexico can be imported duty-free. For example, a cellular wood panel originating from Canada would benefit from a 0% preferential rate. To claim this preference, a valid USMCA Certificate of Origin is required. Similarly, the EU's trade agreements with certain countries may offer reduced rates, often requiring an EUR.1 movement certificate for proof of origin.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 441892, 'Cellular wood panels'?
The import duty rates for HS code 441892, 'Cellular wood panels', vary by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 3.2%. The European Union's TARIC system may have different rates depending on the origin, with some potentially being free or subject to specific duties. The UK Trade Tariff also lists various rates, often including a standard rate and preferential rates for specific trade partners. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How are cellular wood panels classified under HS code 441892, and what are the key classification criteria?
Cellular wood panels are classified under HS code 441892 if they are constructed with a core of hollow sections or cells, typically made from wood or wood-based materials, sandwiched between two outer layers of wood or wood-based sheets. The key criterion is the 'cellular' or hollow core structure. This distinguishes them from solid wood panels or composite panels with a different core material. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the characteristics that define this category.
What documentation is typically required for importing cellular wood panels under HS code 441892?
Standard documentation for importing cellular wood panels (HS 441892) includes a commercial invoice, packing list, and 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 wood products to ensure compliance with environmental and agricultural regulations. Always verify the specific requirements with the customs authority of the destination country.
Which common trade agreements offer preferential duty rates for cellular wood panels (HS 441892)?
Several trade agreements can provide preferential duty rates for cellular wood panels (HS 441892). For instance, the USITC's Harmonized Tariff Schedule of the United States (HTSUS) lists preferential rates for countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Mexico (MX) under agreements such as the USMCA. The EU TARIC and UK Trade Tariff also detail preferential rates for partner countries. Examples of preferential access mentioned in your sample rates include those for Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), indicating active trade agreements that reduce or eliminate duties for these origins.
How is the import duty for cellular wood panels calculated? Can you provide an example?
The import duty for cellular wood panels (HS 441892) is typically calculated based on either an ad valorem rate (a percentage of the declared value of the goods) or a specific rate (a fixed amount per unit of quantity). For example, if a shipment of cellular wood panels has a declared customs value of $10,000 USD and the applicable MFN duty rate in the US is 3.2% ad valorem, the import duty would be calculated as: $10,000 (Value) × 0.032 (Duty Rate) = $320.00 USD. If there were a specific duty, such as $5 per cubic meter, the calculation would be based on the total cubic meters of the panels imported.