HS 441990 Other
Quick Answer: Wood tableware and kitchenware, and other wood articles not elsewhere specified, imported under HS 441990 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 33 1/3% ad valorem, with preferential rates available for certain trading partners. This residual classification applies to wooden items for domestic use or decorative purposes that do not fit into more specific headings within Chapter 44. Importers should consult specific country tariff schedules, such as those found on the USITC or EU TARIC websites, to determine the precise duty applicable based on the product's origin and destination. CustomTariffs aggregates this data, highlighting the importance of verifying rates for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4419900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4419900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4419901100 | 5.3% | Free (17 programs) | ["kg"] |
| 441990 | — | — | [] |
| 4419909100 | 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 4419.90?
Imports of Other 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 441990 cover?
This subheading covers other wooden articles of tableware or kitchenware, not elsewhere specified or included in Heading 4419. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as wooden spoons, forks, knives, spatulas, and serving utensils not specifically enumerated in preceding subheadings. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad inclusion for wooden kitchen and tableware that does not fit more specific classifications within Heading 4419.
What falls outside HS 441990?
The following products are excluded from HS 441990: wooden articles of tableware or kitchenware that are specifically classified under other subheadings within Heading 4419, such as chopsticks (4419.10) or wooden plates, bowls, and cups (4419.90.10). Additionally, wooden articles that are not primarily for tableware or kitchenware use, such as decorative wooden items, wooden toys, or wooden tools for other purposes, are classified elsewhere. For instance, wooden serving trays with metal fittings might fall under different headings depending on the predominant material or function.
What are common classification mistakes for HS 441990?
A common error is misclassifying wooden articles that have additional components made of other materials, such as metal or plastic. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System states that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly assign items with significant non-wood elements to 441990 if the essential character is not wood.
How should importers classify products under HS 441990?
The correct procedure for classifying products under HS 441990 involves a thorough examination of the product's material composition, intended use, and any specific exclusions. Importers and customs brokers should first consult the WCO HS Nomenclature and the relevant national tariff schedules, such as the USITC HTS or the EU TARIC. They must determine if the item is indeed made of wood and primarily intended for use as tableware or kitchenware, and if it is not specifically classified under a more precise subheading within Heading 4419.
How is the duty calculated for products under HS 441990?
A set of 6 bamboo salad servers weighing 0.5 kg and declared at a customs value of $25.00 USD would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% of $25.00 = $1.25. This rate is published in the USITC Harmonized Tariff Schedule for subheading 4419.90.10, which covers wooden tableware and kitchenware.
Which trade agreements reduce duties for HS 441990?
Several free trade agreements may reduce the applicable duty rate for HS 441990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 441990 (Other wooden tableware and kitchenware)?
The Most Favored Nation (MFN) duty rate for HS code 441990 is 3.5% ad valorem. However, preferential duty rates are available under various trade agreements. For example, goods from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free. It is crucial to verify the specific preferential rate applicable to your country of origin and ensure you meet all eligibility requirements, including proper documentation.
How is the duty calculated for HS code 441990?
The duty for HS code 441990 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.5% and you import wooden tableware valued at $10,000, the duty would be $10,000 \times 0.035 = $350. If a specific duty (e.g., per unit) applies, the calculation would be rate per unit \times number of units.
What criteria determine if an item falls under HS code 441990?
HS code 441990 covers 'Other' wooden tableware and kitchenware not specified in preceding headings within Chapter 44. This includes items like wooden spoons, forks, knives, spatulas, ladles, pastry brushes, and other similar utensils used for preparing, serving, or consuming food, provided they are made of wood and not primarily of other materials. Classification hinges on the item's function, material composition, and whether it's specifically covered elsewhere in the tariff schedule.
What documentation is typically required for importing goods under HS code 441990?
Standard import documentation for HS code 441990 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates, a Certificate of Origin (COO) is usually mandatory, demonstrating that the goods meet the rules of origin for the specific trade agreement. Depending on the importing country and the nature of the goods, additional certifications related to food safety or material sourcing might be requested.
Which common trade agreements offer preferential duty rates for HS code 441990?
Several trade agreements provide preferential duty treatment for goods classified under HS code 441990. For example, the United States has agreements with countries like Chile (CL), South Korea (KR), and Singapore (SG) that may offer duty-free entry. The European Union's TARIC system and the UK Trade Tariff detail preferences for various partner countries. Importers should consult the relevant trade agreement text and the customs authority of the importing country to confirm eligibility and specific requirements for each trade partner, such as Australia (AU), Bahrain (BH), Colombia (CO), Israel (IL), Jordan (JO), Malaysia (MA), Oman (OM), Peru (PE), and others listed with 'Free' or specific preferential rates.