HS 988044 Classified in Chapter 44
Quick Answer: Products classified under HS code 988044 enter the UK at N/A and the EU at N/A. This code pertains to goods falling within Chapter 44 of the Harmonized System, which broadly covers articles of wood; wood charcoal. This includes items such as sawn wood, plywood, and wooden furniture components. Importers and customs brokers should note that specific duty rates are not readily available for this code in the provided data for these jurisdictions, necessitating further investigation into specific product details and applicable national tariff schedules. CustomTariffs aggregates this information, highlighting the need for precise classification to determine applicable duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880440000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880440000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988044 cover?
This subheading covers specific wood products that are subject to special tariff treatment or quotas, as defined within Chapter 98 of the Harmonized Tariff Schedule (HTS) of the United States. While Chapter 44 of the WCO HS Nomenclature broadly classifies wood and articles of wood, HS 988044 is a specific statistical or administrative subheading within the US HTS, often used for tracking or managing imports of particular wood items, potentially including those subject to specific import programs or restrictions, as detailed in USITC publications.
What falls outside HS 988044?
The following products are excluded from HS 988044: any wood products classified under other headings or subheadings of Chapter 44 that do not fall within the specific scope of Heading 9880, or those not subject to the particular import provisions associated with this subheading. For instance, standard lumber, plywood, or manufactured wood articles not designated for special treatment under Heading 9880 would be classified elsewhere, often directly within Chapter 44 based on material and form, as per General Rule of Interpretation (GRI) 1.
What are common classification mistakes for HS 988044?
A common error is misinterpreting the specific conditions or requirements that trigger classification under HS 988044. Importers may incorrectly assume that all wood products from Chapter 44 are eligible or that this subheading applies broadly. Classification must be based on the precise definitions and notes within Chapter 98 of the relevant national tariff schedule, not solely on the general descriptions in Chapter 44, adhering strictly to GRI 1 and GRI 3 where applicable.
How should importers classify products under HS 988044?
The correct procedure for classifying products under HS 988044 involves a thorough review of the specific product's characteristics against the detailed descriptions and legal notes provided for Heading 9880 in the applicable national tariff schedule, such as the US HTS. Importers and customs brokers must verify if the product meets the specific criteria for this subheading, which may involve checking for specific end-uses, origin, or import program eligibility, and consulting official tariff databases.
How is the duty calculated for products under HS 988044?
A shipment of 1,000 board feet of specific treated lumber, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using a hypothetical Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $500 USD = $25.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for a product falling under this specific statistical or administrative subheading.
Which trade agreements reduce duties for HS 988044?
Several free trade agreements may reduce the applicable duty rate for HS 988044, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating wood products from Canada and Mexico can benefit from a preferential rate of Free. To claim this preference, a valid USMCA certification of origin, typically a self-certified origin statement on the commercial invoice or a separate document, is required for goods originating from these countries.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical duty rates for HS code 988044, classified under Chapter 44?
HS code 988044 is a specific statistical or administrative code, not a classification within Chapter 44 of the Harmonized System (HS). Chapter 44 covers 'Wood and articles of wood; wood charcoal.' The actual duty rates for goods falling under Chapter 44 depend on the specific 6-digit HS code and the importing country's tariff schedule. For example, under the US tariff schedule, a specific wood product might have a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, while under the EU TARIC system, a similar product could have a rate of 4.7% ad valorem. Importers must identify the precise 6-digit HS code for their product to determine the applicable duty. Refer to the official tariff schedules of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) for exact rates.
How is the duty calculated for products classified under Chapter 44, using HS code 988044 as a reference point?
HS code 988044 itself does not dictate duty calculation as it's not a product classification. Duty calculation for goods under Chapter 44 is based on the specific 6-digit HS code assigned to the wood product. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For instance, if a specific type of wooden furniture classified under a 6-digit code within Chapter 44 has an ad valorem duty rate of 5% and an entered value of $10,000, the ad valorem duty would be $10,000 × 5% = $500. If there were also a specific duty of $2 per piece and 10 pieces were imported, that would add $20. The total duty would be $500 + $20 = $520. Always consult the relevant country's tariff schedule for the precise duty basis and rate.
What documentation is typically required when importing goods classified under Chapter 44, especially if HS code 988044 is referenced?
While HS code 988044 is not a classification, importing goods under Chapter 44 (Wood and articles of wood) generally requires standard import documentation. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific wood product and the importing country's regulations, additional documents may be necessary. These can include a phytosanitary certificate to prevent the introduction of pests and diseases, a certificate of origin, and potentially specific declarations related to sustainable forestry practices or timber legality (e.g., EU Timber Regulation, Lacey Act in the US). Customs brokers should verify these requirements with the importing country's customs authority.
Do trade agreements, such as USMCA or EU Free Trade Agreements, impact duty rates for goods classified under Chapter 44?
Yes, trade agreements can significantly impact duty rates for goods classified under Chapter 44. If a wood product originates from a country that is party to a free trade agreement (FTA) with the importing country, it may qualify for preferential duty rates, often resulting in zero or reduced tariffs. For example, goods of Canadian or Mexican origin classified under Chapter 44 may benefit from reduced duties under the United States-Mexico-Canada Agreement (USMCA) if they meet the rules of origin. Similarly, goods from countries with FTAs with the EU may receive preferential treatment under the EU's trade policy. Importers and customs brokers must obtain a valid Certificate of Origin to claim preferential treatment under these agreements and verify the specific rules of origin for the product.
What are the key classification criteria for distinguishing between different HS codes within Chapter 44?
Chapter 44 of the Harmonized System covers a wide range of wood and articles of wood. Classification within this chapter is primarily determined by the type of wood (coniferous vs. non-coniferous), whether it is worked or unworked, its form (e.g., lumber, plywood, veneer, particle board), and the specific end-product (e.g., furniture, tools, construction materials, containers). For instance, rough sawn timber will have a different HS code than finished wooden furniture. The WCO's Explanatory Notes and national tariff rulings provide detailed guidance on distinguishing between these categories. Importers must accurately describe the product's material composition, manufacturing process, and intended use to ensure correct classification under the appropriate 6-digit HS code within Chapter 44.