HS 442199 Other
Quick Answer: Other articles of wood, not elsewhere specified or included, imported under HS 442199 enter the UK duty-free, the EU at rates up to 4.00% ad valorem, and the US with rates varying from Free to 5% ad valorem. This residual category encompasses a wide array of wooden items that do not fit into more specific HS classifications, such as wooden picture frames, wooden spoons, and wooden toys not otherwise classified. Importers and customs brokers must carefully review the specific subheadings within HS 442199 for each jurisdiction to determine the precise duty rate applicable to their goods, as variations exist. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421990000 | — | — | — |
| 4421999910 | 0.00 % | — | — |
| 4421999999 | 0.00 % | — | — |
| 4421991000 | 0.00 % | — | — |
| 4421999900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421999900 | 0.00 % | — | — |
| 4421999991 | 0.00 % | — | — |
| 4421990000 | — | — | — |
| 4421991000 | 4.00 % | — | — |
| 4421999910 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421997020 | — | — | ["No."] |
| 4421999820 | — | — | ["gross"] |
| 4421999880 | — | — | ["kg"] |
| 4421991500 | Free | — | ["m"] |
| 4421992000 | 4.9% | Free (17 programs) | ["m"] |
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 4421.99?
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 442199 cover?
This subheading covers other articles of wood not elsewhere specified or included within Heading 4421. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for wooden items that do not fit into more specific subheadings of 4421, such as chopsticks, skewers, or wooden clothes pegs. For instance, it can encompass wooden picture frames not of precious wood, wooden decorative items, or small wooden boxes not specifically designed for packaging. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further clarification on the scope of this residual category.
What falls outside HS 442199?
The following products are excluded from HS 442199: articles of wood of a kind used as packing materials (covered elsewhere in Chapter 44), wooden furniture (Chapter 94), wooden toys (Chapter 95), and wooden musical instruments (Chapter 92). Specifically, items like wooden crates, wooden tool handles, or wooden parts of machinery are classified under their respective headings. Wooden picture frames made of precious metal or plated with precious metal would also be excluded and classified under Chapter 71.
What are common classification mistakes for HS 442199?
A common error is misclassifying wooden articles that have a specific use or material composition that places them in a more precise HS code. For example, wooden beads intended for jewelry making might be mistakenly classified here instead of under Chapter 71. Another mistake involves overlooking the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product has a specific function, it often belongs to a more specialized heading.
How should importers classify products under HS 442199?
The correct procedure for classifying products under HS 442199 involves a thorough examination of the product's material composition, intended use, and any specific characteristics. Importers and customs brokers should consult the WCO HS Nomenclature, the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC), and any relevant Explanatory Notes. If the product is made of wood and does not clearly fall under any other more specific heading or subheading within Chapter 44 or other chapters, then HS 442199 is the appropriate classification.
How is the duty calculated for products under HS 442199?
A set of 100 wooden decorative coasters, each measuring 4 inches in diameter and declared at a customs value of $50.00 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($50.00 × 10% = $5.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4421.99.90.
Which trade agreements reduce duties for HS 442199?
Several free trade agreements may reduce the applicable duty rate for HS 442199, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries. To claim preferential treatment under USMCA, a compliant origin declaration is required. For GSP, a GSP Form A or a self-certified origin statement, depending on the beneficiary country and importing jurisdiction, is typically necessary.
```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 442199, and how are they determined?
HS code 442199, designated for 'Other' articles of wood not specified elsewhere in heading 4421, faces varying duty rates depending on the importing country and its trade agreements. For instance, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, preferential rates under trade agreements like the USMCA might also be 0.00%. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your imported goods. The USITC website (usitc.gov) is a primary source for U.S. duty rates.
How is the import duty for goods classified under HS 442199 calculated, and can you provide an example?
The calculation of import duty for HS 442199 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume a hypothetical scenario where a shipment of wooden picture frames classified under 442199 incurs a 4.00% ad valorem duty. If the declared customs value of the shipment is $10,000, the duty would be calculated as: $10,000 (Customs Value) × 4.00% (Duty Rate) = $400. Always verify the specific duty calculation basis (ad valorem, specific, or a combination) and the applicable rate from the official tariff schedule.
What documentation is typically required when importing goods classified under HS code 442199?
When importing goods under HS code 442199, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed under a trade agreement. Depending on the specific product and the importing country's regulations, additional certifications related to wood treatment (e.g., ISPM 15 compliance for phytosanitary measures) or material safety might be necessary. Consult the customs authority of the importing country for a comprehensive list.
What are the classification criteria for determining if a wooden article falls under HS 442199, 'Other'?
HS code 442199 serves as a residual category for finished articles of wood that are not specifically enumerated in other subheadings of heading 4421. Heading 4421 covers 'Other articles of wood.' Therefore, to classify an item under 442199, it must first be identified as an article made primarily of wood and not be covered by more specific provisions within heading 4421, such as wooden clothes pegs, brushes, or handles. If an article is made of wood and does not fit into a more precise classification, it will likely fall under 442199. The Explanatory Notes to the Harmonized System provide further guidance on the scope of heading 4421.
How do trade agreements, such as the EU's GSP or other preferential schemes, affect the duty rates for HS code 442199?
Trade agreements and preferential schemes can significantly reduce or eliminate import duties for goods classified under HS code 442199. For example, under the EU's Generalized Scheme of Preferences (GSP), originating goods from certain developing countries may benefit from reduced or zero duty rates. Similarly, bilateral free trade agreements often provide preferential treatment. To claim these benefits, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin, such as a EUR.1 certificate or an origin declaration. Consulting the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric/) or the UK Trade Tariff (gov.uk/trade-tariff) is essential for verifying applicable preferential rates and requirements.