HTS chapter · section IX
Chapter 44
Wood, cork and plaiting materials
Chapter 44 of the Harmonized Tariff Schedule sits in section IX (wood, cork and plaiting materials). It has 21 headings and 263 eight-digit tariff lines.
The spread of 10.7 percentage points between the cheapest and dearest lines makes misclassification expensive here.
156 of its 257 lines with a percentage rate are duty-free at the general rate (61%) and 101 are dutiable, from duty-free up to 10.7%. The median line pays duty-free.
6 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 4412 (plywood, veneered panels and similar laminated wood), with 53 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
8 of its 21 headings are entirely duty-free at the general rate, including 4401 (fuel wood, in logs, in billets, in twigs, in…), 4402 (wood charcoal (including shell or nut…) and 4403 (wood in the rough, whether or not stripped…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not… | 10 | 10 | duty-free |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 3 | 3 | duty-free |
| 4403 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared | 19 | 19 | duty-free |
| 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise… | 2 | 2 | duty-free |
| 4405 | Wood wool (excelsior); wood flour | 1 | 0 | 3.2% |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 4 | 4 | duty-free |
| 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm | 21 | 21 | duty-free |
| 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or… | 4 | 4 | duty-free |
| 4409 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded,… | 27 | 20 | duty-free |
| 4410 | Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with… | 4 | 4 | duty-free |
| 4411 | Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances | 25 | 16 | duty-free |
| 4412 | Plywood, veneered panels and similar laminated wood | 53 | 22 | 5.1% |
| 4413 | Densified wood, in blocks, plates, strips or profile shapes | 1 | 0 | 3.7% |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 2 | 0 | 3.9% |
| 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood; pallets, box-pallets and other load boards, of wood; pallet collars of… | 5 | 3 | duty-free |
| 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | 3 | 2 | duty-free |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 4 | 3 | duty-free |
| 4418 | Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes | 31 | 8 | 3.2% |
| 4419 | Tableware and kitchenware, of wood | 8 | 0 | 3.2% |
| 4420 | Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden… | 6 | 2 | 3.2% |
| 4421 | Other articles of wood | 30 | 13 | 3.25% |