Maple Lumber (Rough)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4403990160 | 35.0% | CN | US | Official Doc |
| 4403990195 | 35.0% | CN | US | Official Doc |
| 4407930020 | 35.0% | CN | US | Official Doc |
| 4407930010 | 35.0% | CN | US | Official Doc |
| 4409292630 | 35.0% | CN | US | Official Doc |
| 4409290665 | 38.2% | CN | US | Official Doc |
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AI Analysis
π² Maple Lumber (Rough) β The Ultimate 2026 HS Code & Taxation Guide
π Global Customs Decoded | 2026 Tax Tariffs for North American Hardwood | Expert Clearance Strategy
π I. Product Definition: What is "Rough Maple"?
Maple Lumber (Rough) refers to Acer spp. wood that has been felled and processed only to the extent of removing bark or sapwood. It may be roughly squared, but it has not yet been sawn to final dimensions, planed, sanded, or shaped.
- Key Characteristic: The cross-section is rough, and the thickness is typically exceeding 6mm (for processed lumber) or in the rough state.
- Critical Distinction:
- Rough State (No shape): Must be classified under Chapter 44 (Wood) as "Wood in the rough."
- Processed State (Planed/Sawn >6mm): If it has been planed or sanded, it shifts to 4407.
- Specialty: "Hard Maple" (Sugar Maple) often carries specific trade restrictions compared to "Other Maple."
β οΈ β οΈ The Golden Rule of Trade:
- Rough/Unshaped β 4403.99 (In the rough)
- Sawn/Planed/Sanded (>6mm) β 4407.93 (Sawn wood)
- Shaped/Parquet/Edge-jointed β 4409.29 (Continuously shaped)
Misclassification here leads to a 25% tariff gap + potential fines!
π¦ II. HS Code Classification Matrix (2026 Official Tariff Schedule)
Based strictly on provided data for Maple (Acer spp.)
| HS Code | Product Description | Application Scenario | Thickness/State |
|---|---|---|---|
| 4403.99.01.60 | Wood in the rough, whether or not stripped of bark or sap-wood, or roughly squared: Other: Other Other: Of maple (Acer spp.) | Raw Log Slabs, Rough-cut beams, Unprocessed timber for export to mills. | In the rough (No shaping) |
| 4407.93.00.10 | Wood sawn/chipped lengthwise, sliced or peeled, planed/sanded/end-jointed (>6mm): Other: Of maple (Acer spp.) Hard maple | Premium Hardwood, High-grade construction lumber, Furniture blanks (Sugar Maple). | Sawn/Planed (>6mm) |
| 4407.93.00.20 | Wood sawn/chipped lengthwise, sliced or peeled, planed/sanded/end-jointed (>6mm): Other: Of maple (Acer spp.) Other | Standard Maple Lumber, General construction, Non-hard maple varieties. | Sawn/Planed (>6mm) |
| 4403.99.01.95 | Wood in the rough: Other: Other Other: Other | Non-Maple or mixed wood imports (Not applicable to pure Maple, but listed for comparison). | In the rough |
| 4409.29.26.30 | Continuously shaped (tongued, grooved, V-jointed, beaded, etc.): Nonconiferous: Other: Other: Wood flooring Maple (Acer spp.) | Finished Parquet, Tongue-and-groove flooring, Decorative strips. | Shaped/Edge-jointed |
| 4409.29.06.65 | Continuously shaped... Nonconiferous: Other: Wood continuously shaped along any of its ends... Other | Shaped non-Maple or generic shaped wood (For reference). | Shaped (Ends/Faces) |
π Critical Analysis for "Rough" Maple:
If your product is truly "Rough" (Unshaped), the correct codes are 4403.99.01.60 (Maple) or 4403.99.01.95 (Other).
Do NOT use 4407 codes unless the wood has been sawn, planed, or sanded to a finished profile.
π° III. 2026 Tariff & Tax Rate Breakdown (US Import from China)
β Target Market: πΊπΈ United States
β Origin: π¨π³ China (Assumed based on "Additional Tax" data)
β Status: Section 301 / 9903.88.01 (High Risk)
π― Scenario A: Rough Maple (4403.99.01.60)
Perfect for raw timber imports.
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty (MFN) | 0.0% | Most Favored Nation Rate |
| Section 301 Add-on | +25.0% | "Additional Tariff" for Chinese origin |
| Total Effective Rate | 25.0% | High |
| Calculation | CIF Value Γ 25% | No de minimis exemption |
π Explanation:
Even though the base duty is 0%, the 25% Section 301 tariff is strictly applied to all Chinese-origin Maple lumber. No exemptions for rough timber.
π― Scenario B: Processed Maple - Hard Maple (4407.93.00.10)
For planed/sanded Hard Maple.
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty (MFN) | 0.0% | MFN Rate |
| Section 301 Add-on | +25.0% | Section 301 List 4 |
| Total Effective Rate | 25.0% | High |
| Calculation | CIF Value Γ 25% | No de minimis exemption |
π― Scenario C: Processed Maple - General (4407.93.00.20)
For planed/sanded General Maple.
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty (MFN) | 0.0% | MFN Rate |
| Section 301 Add-on | +25.0% | Section 301 List 4 |
| Total Effective Rate | 25.0% | High |
π― Scenario D: Shaped Maple Flooring (4409.29.26.30)
For tongue-and-groove parquet.
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty (MFN) | 0.0% | MFN Rate |
| Section 301 Add-on | +25.0% | Section 301 List 4 |
| Total Effective Rate | 25.0% | High |
π¨ NOTE: All Maple products (Rough, Sawn, or Shaped) from China currently face a flat 25% additional tariff. There is no variation in the add-on rate for different Maple sub-types in this dataset.
π― Scenario E: Other Shaped Wood (4409.29.06.65)
If mistakenly classified as "Other" (Non-Maple).
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty (MFN) | 3.2% | MFN Rate |
| Section 301 Add-on | +25.0% | Section 301 List 4 |
| Total Effective Rate | 28.2% | Highest Risk |
β οΈ Warning: If you classify Maple as "Other" (4409.29.06.65), you pay 28.2% (3.2% + 25%). Always ensure Maple (Acer spp.) is explicitly stated to qualify for the 0% base rate.
π οΈ IV. Clearance Strategy & Actionable Tips (2026 Edition)
β 1. Essential Documentation Checklist
To avoid delays and ensure 0% base rate verification:
| Document | Why It Matters | Critical Detail |
|---|---|---|
| π² Species Declaration | Proves "Acer spp." for 4403/4407 | Must explicitly state "Maple (Acer spp.)", not just "Wood". |
| π Dimensional Specs | Distinguishes Rough vs. Sawn | Rough = Unshaped; >6mm = Requires 4407. |
| π· Visual Evidence | Customs verification | Photos of raw bark, rough cut ends, or planed surfaces. |
| π Chain of Custody | Origin proof | Supplier CO + Mill certificate proving Chinese origin (triggers 25%). |
| π¦ Packing List | Volume verification | Distinguish "Rough" logs from "Finished" lumber to prevent re-classification. |
β 2. The "Rough" vs. "Processed" Trap
π₯ Rule of Thumb:
- "Rough" (4403) = Just stripped of bark, roughly squared. No planing, no sanding.
- "Processed" (4407) = Planed, sanded, or sawn to specific thickness.
β οΈ Risk: If you declare "Rough" but customs finds planing marks, they will reclassify to 4407 (still 25% tax, but risk of fraud penalty). If you declare "Processed" but it's actually rough, they may downgrade to 4403 (same tax, but administrative penalty).
β 3. Special Note on "Hard Maple"
- Hard Maple (Sugar Maple) has a dedicated code 4407.93.00.10.
- Soft/Other Maple falls under 4407.93.00.20.
- Tax Impact: Both carry the 25% surcharge. The distinction is for statistical tracking and quota management, not tax savings.
π V. Global Market Context (2026)
| Region | Maple Tariff Status | Key Action |
|---|---|---|
| πΊπΈ USA | 25% (China Origin) | Critical: Plan for 25% tax. No de minimis. |
| πͺπΊ EU | ~4-6% | Lower base rates, check for "FLEGT" compliance (Legality). |
| π¨π¦ Canada | 0% (Within CUSMA) | If re-exported from Canada, duty-free. |
| π¦πΊ Australia | ~5-10% | Varies by hardwood classification. |
π Strategic Insight:
The US market is the most hostile for Chinese Maple lumber due to the flat 25% Section 301 tariff.
Recommendation: If sourcing for the US, consider third-party processing (e.g., in Vietnam or Mexico) to alter the "Made In" status, or shift to non-Maple alternatives if possible.
π― VI. Common Errors & How to Avoid Them
β Error 1: Mixing "Rough" and "Processed" in one shipment.
π Fix: Declare separately. "Rough" (4403) and "Sawn" (4407) have different descriptions. Mixing them triggers Customs Audit.
β Error 2: Missing "Acer spp." in Description.
π Fix: Always write "Maple (Acer spp.)" in the commercial invoice. Vague terms like "Hardwood" lead to higher base rates (3.2%) if misclassified as "Other".
β Error 3: Ignoring Thickness (>6mm).
π Fix: If thickness is β€6mm, it might fall under 4409 (Shaped) or 4408 (Veneer). 4407 strictly applies to >6mm.
π£ Final Verdict: Action Plan
π For "Maple Lumber (Rough)":
1. HS Code: 4403.99.01.60 (If Rough/Unshaped).
2. Total Tax: 25.0% (0% Base + 25% Section 301).
3. Documentation: Explicitly state "Rough Maple, Acer spp., No Planing".
4. Strategy: Budget for 25% duty. No exemptions.
5. Alternative: Explore non-China origins (Canada/Europe) for 0% duty in the US market.
β¨ Pro Tip:
βIf the wood is truly rough, emphasize 'Unshaped' and 'Rough Squared' in your invoice. If it looks planed, accept the 25% taxβitβs safer than a fraud accusation.β
πΌ Your Supply Chain Partner:
Ensure your HS Code is 4403.99.01.60 and your invoice reads "Maple Lumber, Rough, Acer spp." to avoid the 3.2% penalty trap!
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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.