Rough Paulownia Wood, Debarked
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4407990295 | 35.0% | CN | US | Official Doc |
AI Analysis
πͺ΅ Paulownia Wood, Rough & Debarked (Wood Sawn/Chipped Lengthwise)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition & Classification: Understanding "Rough Paulownia Wood"
Paulownia wood is a lightweight, durable, and highly resistant-to-rot hardwood, widely used in musical instruments, furniture, plywood, and high-end woodworking. In international trade, when the wood is processed into planks or strips of a specific thickness, it falls under Chapter 44 of the HS Nomenclature.
Key Distinction:
The classification depends heavily on processing level and thickness:
- Logs/Raw Timber: Unprocessed, debarked but not sawn β Often Chapter 44 or 47 depending on form.
- Sawn/Chipped Lengthwise: Planed, sanded, or end-jointed, with a thickness > 6 mm β Chapter 44.07.
- Thickness β€ 6 mm: Classified differently (often under Chapter 44.09 for continuous shaping).
β οΈ Critical Classification Point:
- The user input specifies "Rough" and "Debarked". This implies the wood has been cut to length (sawn/chipped lengthwise) but not further processed into final products like furniture or plywood. - Since the description mentions "Wood sawn or chipped lengthwise... of a thickness exceeding 6 mm," it squarely fits into HS Code 4407. - Paulownia is a non-coniferous (hardwood) species.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided , the precise classification for Rough, Debarked, Non-Coniferous Wood (Thickness > 6 mm) is:
| HS Code | Product Description | Application Scenario | Processing Level |
|---|---|---|---|
4407.99.02.95 |
Wood sawn/chipped lengthwise, sliced/peeled, >6mm: Other: Other Non-Coniferous | Rough Paulownia planks, beams, lumber (debarked, unplaned or merely planed) | β Sawn/Chipped Lengthwise, >6mm, Non-Coniferous |
π Breakdown of HS Code
4407.99.02.95: - 44: Wood and articles of wood; wood charcoal. - 4407: Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. - 4407.99: Other (non-coniferous). - 4407.99.02: Other. - 4407.99.02.95: Specific sub-category for "Other nonconiferous" wood not specified elsewhere (including Paulownia).π Important Note:
- If the wood were coniferous (softwood like Pine), it would fall under4407.10series. - If the thickness was β€ 6 mm, it would likely fall under HS 4409 (Wood continuously shaped along any edge...). - Paulownia is definitively non-coniferous.
π° 3. 2026 Tariff Rate Detail (Including Additional Duties)
β Applicable Country: United States (US)
β Country of Origin: China (CN) (Assumed based on common Paulownia export origins and typical tariff queries; if origin differs, rates vary)
β Effective Date: 2025-11-10 onwards (Subject to current USITC/IEEPA rules)
π― HS Code 4407.99.02.95 β Rough Paulownia Wood (Non-Coniferous)
| Item | Content |
|---|---|
| Base Tariff (MFN) | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% (from USITC Footnote 9903.88.01 for Chapter 44 wood products from China) |
| Total Tax Rate | 25.0% |
| Calculation Basis | CIF Value Γ 25% |
| De Minimis Exemption | β Not Eligible (Wood products generally do not qualify for de minimis under current restrictions for certain categories) |
| Legal Basis Path | USITC:4407.99.02.95 β FOOTNOTE:9903.88.01 |
π Explanation:
- The base tariff for many wood products under 4407 is 0%. - However, due to Section 301 tariffs imposed on Chinese goods, a 25% additional duty applies to this HS code. - Total Duty = 0% + 25% = 25%. - There are no IEEPA surcharges mentioned for this specific wood category in the provided data, only the 25% Section 301 duty.
π οΈ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Paulownia Wood, Sawn Lengthwise, Debarked, Thickness > 6mm, HS 4407.99.02.95" |
| β Packing List | βοΈ | Detail dimensions, volume (CBM), weight, and number of pieces. |
| β Phytosanitary Certificate | βοΈ | Mandatory for wood products. Must be issued by the country of origin, confirming no pests/diseases. |
| β Fumigation Certificate | βοΈ | Required if not treated in a certified facility. Must comply with ISPM 15 standards. |
| β Bill of Lading/Air Waybill | βοΈ | Clear description matching invoice. |
| β Certificate of Origin | βοΈ | Required to claim MFN status (if applicable) and prove origin for Section 301 assessment. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "De-bark, Saw, >6mm, Non-Coniferous β 4407.99.02.95 β 25% Duty"
| Scenario | Correct HS Code | Incorrect HS Code | Risk |
|---|---|---|---|
| Rough, Debarked, Sawn Paulownia, >6mm | 4407.99.02.95 |
4403.20 (Wood treated/preserved) |
Misclassification penalty |
| Thickness β€ 6mm | 4409.10 (Continuous shaping) |
4407.99.02.95 |
Wrong duty rate |
| Coniferous Wood (e.g., Pine) | 4407.10.xx |
4407.99.02.95 |
Wrong duty rate (though often similar, species matters) |
| Unprocessed Logs (Not Sawn) | 4403.20 or 4403.99 |
4407.99.02.95 |
Major misclassification |
π Crucial Tip:
- Ensure the phthalate and fumigation status is clearly documented. Wood products are high-risk for biosecurity checks. - If the wood is planed or sanded, it still falls under 4407. If it is continuously shaped (e.g., tongue-and-groove), it may move to 4409. For "rough" wood, 4407 is correct.
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| ISPM 15 Marking | Ensure each pallet/container has the official fumigation mark. Lack of mark β Rejection/Deportation. |
| Tropical Hardwood Restrictions | Paulownia is not CITES-listed, but ensure no confusion with regulated species. |
| Valuation | Ensure CIF value includes all costs (freight, insurance) to avoid under-valuation penalties. |
| Origin Labeling | Clearly mark "Product of China" if applicable. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4407.99.02.95 |
25% (Section 301) | Phytosanitary, ISPM 15 | High duty due to trade tensions |
| π¨π³ China | 4407.99.02.95 |
0% (Import Duty) | Phytosanitary | No Section 301 impact |
| πͺπΊ EU | 4407.99.00 |
0% (Most cases) | FLEGT/EUTR Compliance | Strict due diligence for wood origin |
| π¬π§ UK | 4407.99.00 |
0% | UK Woodland Assurance Scheme | Post-Brexit rules apply |
| π―π΅ Japan | 4407.99.00 |
3.0% | Phytosanitary | Moderate duty |
π Conclusion:
- USA imposes a 25% additional duty on this product from China. - Other major markets have 0% to 3% base duties. - Biosecurity compliance is universal and critical.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Misclassifying as "Wood Products" (Chapter 46 or 49)
π Consequence: Wrong duty rate, potential seizure.
β
Correct: Wood must be under Chapter 44.
β Error 2: Ignoring Thickness
π Consequence: If thickness β€ 6mm, misclassified under 4407 instead of 4409.
β
Correct: Verify thickness > 6mm for 4407.
β Error 3: Missing Phytosanitary Certificate
π Consequence: Cargo held at port, fumigated at buyer's expense, or returned.
β
Correct: Always include valid phytosanitary certificate from origin.
β Error 4: Vague Description
π Consequence: Customs query, delay in clearance.
β
Correct: Use precise description: "Paulownia wood, sawn lengthwise, debarked, thickness >6mm."
π― 7. Conclusion: Professional Classification Saves Costs!
π― Remember:
πΉ "Paulownia + Sawn + >6mm + Non-Coniferous β 4407.99.02.95"
πΉ "US Import from China β 25% Additional Duty"
πΉ "Phytosanitary Certificate is Non-Negotiable"
π Pro Tip:
If your wood is originating from Vietnam, Thailand, or Malaysia, you may avoid the 25% Section 301 duty (but ensure no transshipment fraud).
Consider applying for an Advance Ruling from US Customs if unsure about processing level (sawn vs. continuously shaped).
π£ Immediate Action:
π Contact a licensed customs broker.
π Prepare Phytosanitary Certificate + Invoice with precise HS Code.
π Ensure smooth clearance and avoid port delays!
β¨ Professional Classification starts with accuracy!
πΌ Your cost efficiency depends on precise tariff engineering!
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.