HS 442019 Other
Quick Answer: Wood marquetry and inlaid wood; wooden boxes and chests for jewelry or similar articles; statuettes and other ornamental articles of wood, imported under HS 442019, enter the UK at 0.00%, the EU at 0.00%, and the US at 3.2% ad valorem (MFN rate), with numerous preferential rates available. This residual category captures wooden ornamental articles and decorative items not specifically classified elsewhere within Chapter 44. Importers should verify specific preferential rates applicable to their country of origin, as these can significantly impact landed costs. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4420190000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4420190000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4420190000 | 3.2% | Free (17 programs) | ["No."] |
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 4420.19?
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 442019 cover?
This subheading covers "other" items within Heading 4420, which pertains to wood marquetry and inlaid wood; caskets of wood. Specifically, HS 442019 encompasses wood marquetry and inlaid wood articles not elsewhere specified or included in this heading, as well as other wood articles of a kind used for decorative purposes or for household, furniture, or similar uses, that do not fit into the more specific subheadings like 4420.10 (caskets). The World Customs Organization (WCO) Harmonized System Explanatory Notes clarify that this category is for miscellaneous wooden decorative items and inlaid wood articles not otherwise classified.
What falls outside HS 442019?
The following products are excluded from HS 442019: finished furniture of wood (Chapter 94), wooden toys (Chapter 95), and articles of wood used for architectural or construction purposes (Chapter 44, but typically in other headings). For instance, wooden picture frames, even if decorative, are often classified under heading 4414 if they are primarily for framing pictures, and wooden boxes for packaging are generally classified under heading 4415. Articles primarily of other materials, even if decorated with wood, will not be classified here.
What are common classification mistakes for HS 442019?
A common error is misclassifying finished wooden furniture or decorative wooden items that have a primary function other than decoration or marquetry. For example, a wooden jewelry box with inlaid wood might be classified under 4420.19, but if its primary function is storage and it resembles a piece of furniture, it could fall under Chapter 94. Adherence to General Interpretative Rule 3(b) for composite goods and Rule 3(c) for goods that cannot be classified by reference to 3(a) or 3(b) is crucial, ensuring the classification reflects the essential character of the item.
How should importers classify products under HS 442019?
The correct procedure for classifying products under HS 442019 involves a thorough examination of the product's composition, construction, and intended use. Importers and customs brokers should first consult the WCO Harmonized System Explanatory Notes for Heading 4420 and then review the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for any country-specific amendments or additional notes. If the item is made of wood, features marquetry or inlay, and is not specifically covered by a more precise subheading within 4420 or another chapter, then 4420.19 is likely appropriate.
How is the duty calculated for products under HS 442019?
A decorative wooden inlaid box weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% of $100 = $3.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4420.19.9000, which is the most specific US classification for this type of item.
Which trade agreements reduce duties for HS 442019?
Several free trade agreements may reduce the applicable duty rate for HS 442019, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for qualifying goods from certain 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 originating country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 442019, covering 'other' wooden inlaid wood articles?
The Most Favored Nation (MFN) duty rate for HS code 442019 can vary. For example, in the US, the rate is 3.2% ad valorem. In the EU, under TARIC, the rate is often 0.00%. The UK Trade Tariff also lists a 0.00% duty for this code. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How are preferential duty rates applied to HS code 442019 under various trade agreements?
Preferential duty rates for HS code 442019 are available under numerous trade agreements. For instance, the US offers Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) rates, indicating duty-free entry for goods originating from countries with specific trade pacts. Importers must ensure their goods meet the rules of origin for the relevant agreement and possess the necessary proof of origin documentation.
What specific criteria distinguish items classified under HS 442019 ('Other') from other headings within Chapter 44?
HS code 442019 is a residual category for articles of wood, inlaid with materials other than precious metal, precious or semi-precious stones (Chapters 71), or imitation jewellery (Chapter 71). If an article of wood, inlaid or similarly worked, does not specifically fall under headings like 4420.10 (inlaid wood) or 4420.90 (other), it is classified here. The key is that it must be primarily of wood and feature inlay or similar decorative work, but not fit into more specific subheadings or other chapters.
Can you provide an example of how import duty is calculated for an item classified under HS 442019?
Certainly. If an article classified under HS 442019 has a US MFN duty rate of 3.2% ad valorem, and its customs value is $1,000, the duty calculation would be: $1,000 (customs value) × 0.032 (duty rate) = $32.00. This is the ad valorem duty amount. If the tariff also specified a specific duty (e.g., per unit), both would be calculated, and typically the higher amount would apply.
What documentation is typically required when importing goods under HS code 442019?
Standard documentation for importing goods under HS code 442019 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Origin may be required, especially if claiming preferential duty rates under a trade agreement. The importer or customs broker must verify the specific documentation requirements with the customs authority of the destination country, as additional permits or certificates might be necessary depending on the product's origin and the importing country's regulations.