HS 442191 Other
Quick Answer: Other wooden articles imported under HS 442191 enter the UK and EU duty-free, while the United States applies a range of Most Favored Nation (MFN) duty rates, including free, 5%, and 4.9%. This classification, designated as "Other" within Chapter 44 (Wood and articles of wood), captures a residual category of finished wooden products not specifically enumerated in preceding headings. This includes items like wooden boxes, crates, pallets, and other packaging materials, as well as miscellaneous wooden household articles and decorative items. Importers should consult specific national tariff schedules for precise duty rates and any applicable quotas or restrictions, as CustomTariffs data indicates significant variation across jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421917020 | — | — | ["No."] |
| 4421911000 | Free | — | ["m"] |
| 4421919820 | — | — | ["gross"] |
| 4421919880 | — | — | ["kg"] |
| 442191 | — | — | [] |
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 4421.91?
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 17 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 442191 cover?
This subheading covers other articles of wood, not specified or included elsewhere in heading 4421, which includes items like wooden tableware and kitchenware, wooden boxes, crates, and similar packing materials, and wooden parts of musical instruments. 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 TARIC, this residual category captures a broad range of finished wooden goods that do not fit into more specific subheadings within heading 4421, provided they are not specifically excluded by other chapters or headings.
What falls outside HS 442191?
The following products are excluded from HS 442191: articles of wood of a kind used as parts of machines (Chapter 84), wooden furniture (Chapter 94), wooden toys (Chapter 95), and wooden musical instruments (Chapter 92). For instance, wooden picture frames are typically classified under heading 4414, and wooden beads for jewelry are classified under heading 7117.90. It is crucial to differentiate between finished articles and parts or components that may belong to other headings based on their specific function or end-use.
What are common classification mistakes for HS 442191?
A common error is misclassifying wooden articles that have a more specific classification elsewhere in the Harmonized System. For example, wooden spoons or spatulas, while appearing to be simple kitchenware, are often classified under HS 4419 if they are considered tableware or kitchenware of wood. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Misinterpreting the "other" nature of this subheading without first exhausting more specific classifications leads to incorrect duty rates, potentially as high as 15% ad valorem.
How should importers classify products under HS 442191?
The correct procedure for classifying products under HS 442191 involves a systematic review of the Harmonized System nomenclature. Importers and customs brokers must first consult the General Rules for the Interpretation of the Harmonized System (GRI) and the relevant Section and Chapter Notes for Chapter 44. They should then examine the specific terms of heading 4421 and its subheadings to determine if a more precise classification exists. If the article is made of wood and does not fit into any other specific subheading of heading 4421 or elsewhere in the tariff, then 442191 becomes the appropriate classification.
How is the duty calculated for products under HS 442191?
A set of 100 wooden decorative birdhouses, each measuring 15 cm in height and declared at a customs value of $500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem for HS 442191 (specifically, 4421.91.9000 in the US HTS) applied to the declared value ($500 USD × 5% = $25.00). However, if the product were classified under a specific item with a per-unit duty, for example, $0.75 per piece, the duty would be $75.00 ($0.75 × 100 pieces). This calculation is based on the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 442191?
Several free trade agreements may reduce the applicable duty rate for HS 442191, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free treatment, often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the terms of the applicable trade agreement.
```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 442191?
HS code 442191, covering 'Other articles of wood' not elsewhere specified, has varying duty rates depending on the importing country. For example, the U.S. Most Favored Nation (MFN) duty rate is 3.3% ad valorem. The EU's TARIC system may list different rates, often around 4.7% ad valorem, subject to specific origin and trade agreement considerations. The UK Trade Tariff also shows a standard rate, often around 4.7% ad valorem. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the duty calculated for HS code 442191?
Duty calculation for HS 442191 is typically based on the ad valorem method, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of wooden picture frames (classified under 442191) has a customs value of $10,000 USD and the MFN duty rate is 3.3%, the duty payable would be $10,000 * 0.033 = $330 USD. Some countries may also apply specific duties based on weight or unit, so it's crucial to verify the applicable duty basis.
What documentation is typically required for importing goods under HS code 442191?
Standard import documentation for HS code 442191 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific phytosanitary certificates or declarations to ensure the wood is free from pests and diseases, particularly for raw or unfinished wood products.
Do trade agreements, such as USMCA or EU free trade agreements, affect the duty rates for HS code 442191?
Yes, trade agreements can significantly impact duty rates for HS code 442191. For example, goods of Canadian or Mexican origin may enter the U.S. duty-free under the USMCA, provided they meet the rules of origin. Similarly, goods originating from countries with preferential trade agreements with the EU or UK may benefit from reduced or zero duty rates. Importers must ensure they have the necessary proof of origin, such as a certificate of origin, to claim these preferential treatments.
What are the classification criteria for 'Other articles of wood' under HS code 442191?
HS code 442191 is a residual category for articles of wood not specifically covered by other headings within Chapter 44. This includes items like wooden picture frames, wooden hangers, wooden boxes (not for packing goods), wooden blinds, and other miscellaneous wooden household or decorative articles. Classification hinges on whether the article is primarily made of wood and if it does not fit into more specific headings like 4414 (wooden window frames), 4418 (builders' carpentry and joinery), or 4420 (wood marquetry; wooden caskets).