Find HS Code and trade information for WOOD CHIPS

Declaration Analysis: WOOD CHIPS – HS Code Classification & Customs Considerations

This analysis details the customs classification and relevant considerations for declaring “WOOD CHIPS” based on the provided HS codes.

1. HS Code Breakdown & Classification

The provided declaration falls under Chapter 44 of the Harmonized System (HS) – “Wood and Articles of Wood; Wood Charcoal.” Specifically, it’s categorized within:

• 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 agglomerated in logs, briquettes, pellets or similar forms.

  • 4401.2: Wood in chips or particles. This sub-heading specifically covers wood reduced to chips, flakes, particles, etc.
    • 4401.21: Coniferous Wood in chips or particles. This code applies to wood chips derived from coniferous (cone-bearing) trees like pine, fir, spruce, etc.
    • 4401.22: Nonconiferous Wood in chips or particles. This code applies to wood chips derived from deciduous (broadleaf) trees like oak, maple, beech, etc.

2. Tax Implications

Both HS codes (4401.21.00.00 and 4401.22.00.00) currently have the following tax structure:

• Basic Duty: 0.0%
• Additional Tariff: 25.0%
• Post April 2, 2025 Additional Tariff: 30.0%
• Total Tax: 55.0% (This is calculated based on the current 25% additional tariff. This will increase to 30% after April 2, 2025.)

3. Key Considerations & Required Documentation

• Wood Species Identification: Crucially, you must accurately identify the wood species. The difference between coniferous and non-coniferous wood significantly impacts the correct HS code. Provide clear documentation (e.g., supplier invoice, botanical certificate) to support your classification.
• Moisture Content: While not directly impacting the HS code, high moisture content may affect valuation for customs purposes.
• End Use: The intended use of the wood chips (e.g., fuel, particleboard production, landscaping) doesn't change the HS code but could be relevant for other import regulations.
• Supplier Declaration: Obtain a detailed supplier declaration confirming the wood species and any treatments applied to the wood.
• Phytosanitary Certificate: Depending on the origin country and destination country's import regulations, a phytosanitary certificate may be required to ensure the wood chips are free from pests and diseases. Check the import requirements of your specific destination country.
• Valuation: Ensure the declared value accurately reflects the transaction value. Customs authorities may scrutinize valuations.
• CITES: Check if the wood species is listed under the Convention on International Trade in Endangered Species (CITES). If so, additional permits and documentation will be required.

4. Proactive Steps & Recommendations

• Confirm Wood Species: Double-check the wood species with your supplier and obtain supporting documentation.
• Review Import Regulations: Thoroughly research the import regulations of your destination country regarding wood products.
• Prepare Documentation: Gather all necessary documentation (supplier invoice, packing list, phytosanitary certificate if required, species identification, etc.) before shipment.
• Consider a Binding Ruling: If you are uncertain about the correct HS code classification, consider applying for a binding ruling from your local customs authority. This provides legal certainty.

Disclaimer: This analysis is based on the information provided and general customs practices. Customs regulations are subject to change. It is essential to consult with a qualified customs broker or your local customs authority for specific guidance.