HS 442090 Other
Quick Answer: Wood marquetry and inlaid wood products, as well as other articles of wood not elsewhere specified or included, imported under HS 442090 enter the UK at 2.00%, the EU at rates up to 4.00%, and the US with rates ranging from Free to 60%. This residual classification applies to a diverse range of wooden items that do not fit into more specific headings within Chapter 44 of the Harmonized System. Importers should exercise caution as the broad nature of this code can lead to varied interpretations and duty rates across jurisdictions. According to CustomTariffs data, careful product description is crucial for accurate classification and to avoid potential delays or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4420900000 | — | — | — |
| 4420909111 | 2.00 % | — | — |
| 4420909119 | 2.00 % | — | — |
| 4420909191 | 2.00 % | — | — |
| 4420909900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4420901000 | 4.00 % | — | — |
| 4420909111 | 3.00 % | — | — |
| 4420909191 | 3.00 % | — | — |
| 4420909900 | 0.00 % | — | — |
| 4420900000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4420902000 | Free | — | ["No."] |
| 442090 | — | — | — |
| 4420904500 | 4.3% | Free (17 programs) | ["No."] |
| 4420906500 | Free | — | ["kg","No."] |
| 4420908000 | 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 4420.90?
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 442090 cover?
This subheading covers other mosaic cubes and similar articles, and articles of wood, not elsewhere specified or included in Heading 4420. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category encompasses a diverse range of wooden items that do not fit into more specific classifications within Heading 4420. These can include decorative items, small furniture components, or assembled wooden articles that are not specifically enumerated.
What falls outside HS 442090?
The following products are excluded from HS 442090: articles of Heading 4401 to 4419, and articles of Heading 4420.10 (inlaid wood and articles of precious wood). For instance, finished furniture (Heading 9403), wooden tools (Heading 8205), wooden toys (Heading 9503), and wooden musical instruments (Heading 9201 to 9209) are classified under their respective headings. Articles of wood which are primarily functional and not decorative or composite in nature are generally excluded.
What are common classification mistakes for HS 442090?
A common error is misclassifying composite articles of wood where wood is not the principal material by weight or value, or where the article is more specifically provided for in other headings. For example, wooden picture frames (Heading 4414) or wooden boxes for packaging (Heading 4415) should not be classified under 442090. Adherence to General Interpretative Rule 3, particularly Rule 3(b) for composite goods, is crucial to avoid misclassification.
How should importers classify products under HS 442090?
The correct procedure for classifying products under HS 442090 involves a thorough examination of the product's composition, construction, and intended use, referencing the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country. Importers and customs brokers must first determine if the article falls under any more specific heading or subheading within Chapter 44 or other chapters. If it is an article of wood not elsewhere specified and not covered by Heading 4420.10, then 4420.90 is the appropriate classification.
How is the duty calculated for products under HS 442090?
A decorative wooden box, measuring 20cm x 15cm x 10cm and declared at a customs value of $50.00 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($50.00 USD × 0.07 = $3.50). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 442090.9000.
Which trade agreements reduce duties for HS 442090?
Several free trade agreements may reduce the applicable duty rate for HS 442090, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, originating goods from Canada or Mexico may be classified as Free. For GSP beneficiaries, preferential rates can be as low as Free. Documentation required typically includes a USMCA certification of origin or a GSP Form A, depending on the origin country and the specific trade agreement provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 442090 (Other wood marquetry and inlay work; wooden boxes, cases, chests, etc., for jewelry or similar articles; statuettes and other ornaments, of wood)?
Import duty rates for HS code 442090 vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 3.9% ad valorem. The European Union's TARIC system may show rates ranging from 0% to 7.5% depending on the specific product and origin. The UK Trade Tariff lists rates that can also vary. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment. Preferential rates under Free Trade Agreements (FTAs) may also apply, potentially reducing or eliminating duties.
How is the import duty for HS code 442090 calculated, and can you provide an example?
Import duty is typically calculated as a percentage of the declared value of the goods (ad valorem) or based on a specific unit (specific duty). For HS 442090, ad valorem duties are common. For instance, if a shipment of wooden jewelry boxes valued at $10,000 USD is imported into the US with a 3.9% MFN duty rate, the duty calculation would be: $10,000 (value) × 0.039 (duty rate) = $390.00 USD. Always ensure you are using the correct value, which usually includes the cost of goods, insurance, and freight (CIF) up to the point of import.
What are the key classification criteria for goods falling under HS code 442090?
HS code 442090 covers 'Other' wood marquetry and inlay work, and wooden boxes, cases, chests, etc., for jewelry or similar articles, as well as statuettes and other ornaments, of wood. The primary criteria are that the item must be predominantly made of wood and fit the description of marquetry, inlay work, or a container/ornament intended for specific uses as outlined in the heading. Items that are primarily functional furniture or other finished articles of wood not specifically covered elsewhere in Chapter 44 would generally not fall under this code. For example, a simple wooden crate for shipping goods would not be classified here; it would likely be classified under a more general heading for packaging materials if not specifically covered.
What documentation is typically required when importing goods classified under HS code 442090?
Standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 442090, specific documentation might include a Certificate of Origin to claim preferential duty rates under trade agreements. Depending on the importing country and the specific nature of the goods (e.g., if they are considered antiques or contain certain materials), additional declarations or permits might be necessary. It is advisable to confirm with the customs authority of the destination country for any specific requirements related to wood products, such as phytosanitary certificates to prevent the introduction of pests and diseases.
Which common trade agreements might offer preferential duty rates for HS code 442090, and how can importers verify eligibility?
Many trade agreements can impact duty rates for HS code 442090. For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties when imported into the US, Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous FTAs with countries worldwide that could grant preferential access. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, which confirms the goods meet the specific rules of origin stipulated in the relevant trade agreement. Importers and customs brokers should consult the text of the applicable trade agreement and the customs regulations of the importing country.