Eucalyptus Logs (Unbarked or Unpeeled)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4401120000 | 35.0% | CN | US | Official Doc |
| 4403980023 | 35.0% | CN | US | Official Doc |
| 4403980095 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π² Eucalyptus Logs (Unbarked/Unpeeled) β HS Code Guide & 2026 Tariff Strategy for US Imports
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Why These Specific HS Codes?
Eucalyptus logs, whether unbarked or unpeeled, are classified differently based on their intended use and processing state. For US customs purposes, they fall under Chapter 44 (Wood and articles of wood) but diverge into two main categories:
- Fuel Wood (Unprocessed): If the logs are intended for burning as fuel, they are classified under 4401.12.00.00.
- Sawn Timber (Processed/Ready for Use): If the logs are rough-sawn or intended for structural/industrial use (e.g., piles, beams), they are classified under 4403.98 series, depending on whether they are for poles/posts or other general uses.
β οΈ Key Distinction:
- If the logs are raw, unprocessed, and intended for fuel β 4401.12.00.00
- If the logs are rough-sawn or intended for construction/industrial use β 4403.98.00.23 (for poles/posts) or 4403.98.00.95 (for other uses)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
4401.12.00.00 |
Eucalyptus logs (unbarked), classified as non-coniferous fuel wood | Fuel, biomass energy, industrial burning | β Unprocessed |
4403.98.00.23 |
Eucalyptus logs (unbarked), classified as other rough-sawn timber for poles/posts | Construction, fencing, utility poles | β Rough-sawn |
4403.98.00.95 |
Eucalyptus logs (unbarked), classified as eucalyptus rough-sawn timber for other uses | General timber, furniture components, industrial applications | β Rough-sawn |
π Important Note:
- All three HS codes carry the same total tax rate of 35% due to additional tariffs on Chinese-origin goods. - The base tariff is 0%, but Section 301 tariffs (25%) and Section 122 tariffs (10%) are applied, resulting in a 35% total effective tax rate. - No de minimis exemption applies to these goods.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 onwards (for all imports)
π― 1. 4401.12.00.00 β Eucalyptus Logs (Fuel Wood)
| Item | Details |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:4401.12.00.00 β Section 301: Footnote 9903.88.01 β Section 122: IEEPA 9903.01.24 |
π Explanation:
- Section 301 (25%): Imposed under the U.S. Trade Act of 1974, Section 301, targeting Chinese imports. - Section 122 (10%): A separate surcharge under the International Emergency Economic Powers Act (IEEPA), targeting specific categories of Chinese goods. - Combined 35% is a high effective tax rate, requiring careful planning.
π― 2. 4403.98.00.23 β Eucalyptus Logs (Poles/Posts)
| Item | Details |
|---|---|
| Base Tariff | 0% |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:4403.98.00.23 β Section 301: Footnote 9903.88.01 β Section 122: IEEPA 9903.01.24 |
π Note:
- Same tax structure as4401.12.00.00. - Even if the logs are rough-sawn for poles/posts, the 35% total tax rate applies.
π― 3. 4403.98.00.95 β Eucalyptus Logs (Other Uses)
| Item | Details |
|---|---|
| Base Tariff | 0% |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:4403.98.00.95 β Section 301: Footnote 9903.88.01 β Section 122: IEEPA 9903.01.24 |
π Note:
- Identical tax treatment to the other two codes. - Whether for poles, beams, or general timber, the 35% rate remains consistent.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state "Eucalyptus Logs (Unbarked/Unpeeled)" and HS code |
| β Packing List | βοΈ | Detail quantity, weight, and dimensions |
| β Certificate of Origin (CO) | βοΈ | Confirm Chinese origin for tariff calculation |
| β Phytosanitary Certificate | βοΈ | Required for wood imports to prevent pest entry |
| β ISPM 15 Compliance Statement | βοΈ | Wood must be heat-treated or fumigated |
| β Bill of Lading/Air Waybill | βοΈ | Proof of shipment and ownership |
β 2. Declaration Tips (Key Rules)
π₯ "Correct HS Code, Clear Description, Full Documentation, 35% Tax Avoided?"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Logs for fuel | 4401.12.00.00 |
Misdeclare as "Timber" β 35% still applies, but potential penalties |
| Logs for poles | 4403.98.00.23 |
Misdeclare as "Fuel Wood" β Same tax, but incorrect classification |
| Logs for general use | 4403.98.00.95 |
Misdeclare as "Poles" β Same tax, but incorrect classification |
| Mixed shipments | Declare each type separately | Combine under one HS β Customs may reject or delay |
β 3. Special Cases
| Scenario | Recommendation |
|---|---|
| OEM Custom Logs | Provide design specs, avoid misclassification |
| Logs with Bark | Still eligible for 35% rate if unbarked/unpeeled |
| Logs for Export Re-import | Ensure proper documentation to avoid double taxation |
| Logs from Non-China Origins | Verify origin for potential tariff reductions |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4401.12.00.00 / 4403.98.00.23 / 4403.98.00.95 |
35% (China) | ISPM 15 + Phytosanitary | High tariff, no de minimis |
| π¨π³ China | Same HS Codes | 0-5% | None | No additional tariffs |
| πͺπΊ EU | Same HS Codes | 0-5% | FSC/PEFC | No additional tariffs |
| π¦πΊ Australia | Same HS Codes | 5% | None | Low tariff, no surcharges |
| π―π΅ Japan | Same HS Codes | 0% | None | No additional tariffs |
π Conclusion:
- USA is the only market with a 35% tariff for Chinese-origin eucalyptus logs. - China, EU, Australia, and Japan have significantly lower or no tariffs. - Consider supply chain diversification if targeting the US market.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Misclassifying fuel logs as timber
π Consequence: Same 35% tax, but potential penalties for incorrect declaration.
β Mistake 2: Failing to provide ISPM 15 certification
π Consequence: Shipment rejected or quarantined at US ports.
β Mistake 3: Assuming de minimis applies
π Consequence: No exemption; full 35% tax applies.
β Mistake 4: Using vague descriptions like "Wood Logs"
π Consequence: Customs may delay or classify incorrectly, leading to delays.
β Correct Practice:
"Eucalyptus Logs, Unbarked, Unpeeled, Raw, for Fuel Use, HS Code 4401.12.00.00, ISPM 15 Compliant"
π― VII. Conclusion: Precise Classification Saves Costs!
π― Remember:
πΉ "Fuel = 4401.12.00.00, Poles = 4403.98.00.23, Other = 4403.98.00.95"
πΉ "35% Total Tax, No De Minimis, Plan Ahead!"
π Tips:
- If your eucalyptus logs are originating from Vietnam, Malaysia, or Thailand, you may qualify for lower tariffs or IEEPA exemptions.
- Apply for Advance Ruling to avoid classification disputes.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product specs + Request HS Code Advance Ruling
π Ensure smooth customs clearance, minimize costs, and maximize profits!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar saved counts!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.