Unprocessed Deep Red Mahogany
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4403490200 | 35.0% | CN | US | Official Doc |
| 4403120060 | 35.0% | CN | US | Official Doc |
| 4412314200 | 43.0% | CN | US | Official Doc |
| 4407290206 | 35.0% | CN | US | Official Doc |
| 4403490200 | 35.0% | CN | US | Official Doc |
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AI Analysis
π² Unprocessed Deep Red Mahogany (Tropical Lumber)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What is "Deep Red Mahogany"?
Deep Red Mahogany is a premium tropical hardwood known for its durability and rich color. In international trade, it is classified based on its processing state and physical form. The key distinction lies in whether it is rough-sawn (unprocessed), veneer sheets, or structural beams.
β οΈ Key Classification Logic:
- If the wood is roughly squared or merely sawn (unprocessed for specific use like veneer or furniture parts) β It falls under Chapter 44 (Wood and wood articles), specifically Heading 4403 (Wood charcoaled) or 4407 (Wood sawn).
- If it includes specific outer bark or core requirements β It may fall under Heading 4412 (Veneer sheets, plywood).
- Crucial Note: All entries below reflect US import duties on goods originating from China, including Section 301 tariffs and IEEPA surcharges.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the four distinct HS Codes applicable to Unprocessed Deep Red Mahogany, depending on the specific physical form and intent:
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
4403.49.02.00 |
Wood treated with paint or varnish or mechanically shaped; unworked or roughly squared... | Rough-sawn Lumber / Square Timber. The wood is in its natural tropical state, merely squared or sawn. | β Unprocessed / Rough |
4403.12.00.60 |
Wood, roughly squared or merely sawn lengthwise...; coniferous? No. Tropical hardwoods. | General Unprocessed Tropical Timber. Fits the definition of non-coniferous, unprocessed tropical wood. | β Unprocessed |
4412.31.42.00 |
Plywood, veneered with other wood...; with at least one outer ply made of tropical wood (e.g., Mahogany). | Veneer/ Plywood Core. Specifically applies if the product involves a veneer sheet where the outer layer is Mahogany. | β Processed (Veneered) |
4407.29.02.06 |
Wood sawn lengthwise... other than tropical; Mahogany used outdoors. | Sawn Timber for Outdoor Use. Based on the principle of "other categories," assigned to tropical wood for outdoor applications. | β Sawn (Specific Use) |
π Critical Reminder:
- HS 4403.49.02.00 and 4403.12.00.60 are for raw, rough timber.
- HS 4412.31.42.00 is for veneered/plywood products containing Mahogany.
- HS 4407.29.02.06 is a specific fallback for outdoor-sawn timber.
- Do not mix these codes. Misclassification leads to high penalties.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 onwards (including subsequent imports)
π― 1. 4403.49.02.00 & 4403.12.00.60 ββ Unprocessed Tropical Lumber (Rough-Sawn)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.44.03) |
| IEEPA Additional Duty | +10.0% (For China/HK products, from Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β NOT Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4403.49.02.00 / 4403.12.00.60 β FOOTNOTE:9903.44.03 |
π Explanation:
- "0% Base" reflects the standard MFN rate for raw tropical wood.
- "25% Section 301" is the punitive tariff added by the US Trade Representative for Chinese origin goods.
- "10% IEEPA" is the additional surcharge under the International Emergency Economic Powers Act.
- Total 35% is the final landed cost impact before shipping/insurance.
π― 2. 4412.31.42.00 ββ Veneered Plywood with Mahogany Outer Ply
| Item | Content |
|---|---|
| Base Duty Rate | 8.0% (Ad valorem) |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 43.0% |
| Tax Calculation | CIF Value Γ 43% |
| De Minimis Exemption | β NOT Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4412.31.42.00 β FOOTNOTE:9903.44.03 |
π Explanation:
- This code is for processed wood products (plywood/veneers).
- Because it is processed, the Base Duty is higher (8%).
- Total 43% is the highest tariff among the options.
- Caution: Ensure the product truly qualifies as "veneered with outer ply of Mahogany" to use this code.
π― 3. 4407.29.02.06 ββ Sawn Timber for Outdoor Use
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem) |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β NOT Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4407.29.02.06 β FOOTNOTE:9903.44.03 |
π Explanation:
- Similar to 4403 codes, the base rate is low.
- Applied specifically when the wood is identified as sawn for outdoor use based on "other category" principles.
- Total 35%.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Deep Red Mahogany," HS Code, and Country of Origin (China). |
| β Packing List | βοΈ | Detail the dimensions, weight, and type of wood (e.g., "Roughly Squared Logs" vs. "Sawn Boards"). |
| β Phytosanitary Certificate | βοΈ | CRITICAL for all wood products. Proves the wood is free from pests/diseases. |
| β ISPM 15 Marking | βοΈ | Wood packaging material must be heat-treated/fumigated and marked with the ISPM 15 stamp. |
| β FSC Certification (Optional) | βοΈ | If marketed as sustainable, provides buyer confidence (not mandatory for customs duty). |
| β Material Test Report | βοΈ | Confirms species is "Deep Red Mahogany" (Swietenia macrophylla) and not endangered CITES species (if applicable). |
β 2. Declaration Tips (Golden Rules)
π₯ βSpecs Match, Origin Clear, Wood Dry, Pests Gone!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Rough Sawn Lumber | 4403.49.02.00 or 4403.12.00.60 |
Misdeclare as "Furniture Part" β Higher duty/Seizure |
| Veneer Sheets | 4412.31.42.00 |
Misdeclare as "Raw Wood" β Incorrect tax base |
| Outdoor Timber | 4407.29.02.06 |
Ignore "Outdoor Use" intent β Potential re-classification |
| Mixed Wood Shipments | Declare each species separately | Bundle as "Miscellaneous Wood" β Penalty for inaccurate declaration |
β 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| CITES Regulated | If Deep Red Mahogany is listed under CITES Appendix II, you MUST provide a CITES Export Permit from China and Import Permit from the US (if required). Failure = Seizure. |
| Moisture Content | Ensure wood is properly dried and treated to meet ISPM 15 standards. Green wood may be rejected. |
| Value Declaration | Declare the true CIF value. Under-invoicing triggers audits and fines. |
| Packaging | Use heat-treated pallets. Wooden crates must have ISPM 15 stamps. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4403.49.02.00 |
35% (Lumber) / 43% (Veneer) | Phytosanitary + ISPM 15 | High tariffs due to Section 301 & IEEPA |
| π¨π³ China | 4403.49.02.00 |
0% (Export) | None (for export) | China is a major exporter of this wood |
| πͺπΊ EU | 4403.49.02.00 |
0% (Most Favored Nation) | EUTR (European Union Timber Regulation) | Strict legality verification required |
| π¬π§ UK | 4403.49.02.00 |
0% | UK TTR (Timber Trade Regulation) | Post-Brexit rules apply |
| π―π΅ Japan | 4403.49.02.00 |
0% - 5% | Phytosanitary | Lower duties, strict quality checks |
π Conclusion:
- USA has the highest tariff burden (35-43%) for Chinese-origin Deep Red Mahogany.
- EU, UK, and Japan have lower or zero base duties, but strict legality/phytosanitary checks.
- Cost-Saving Strategy: If possible, source from non-China origins (e.g., Central/South America) to avoid Section 301/IEEPA tariffs, but check for CITES restrictions.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Ignoring CITES Regulations
π Consequence: Goods seized at border, fines up to $10,000+ per shipment.
β
Fix: Verify if your specific Mahogany species is CITES-listed. Get permits.
β Mistake 2: Misdeclaring Raw Wood as "Finished Furniture"
π Consequence: Duty rate jumps from 35% to higher levels for manufactured goods, plus false declaration penalties.
β
Fix: Clearly state "Unprocessed Lumber" or "Rough-Sawn Timber."
β Mistake 3: No Phytosanitary Certificate
π Consequence: Quarantine detention, fumigation at your cost, or rejection.
β
Fix: Obtain certificate from Chinese Customs before shipment.
β Mistake 4: Using Untreated Wooden Pallets
π Consequence: Rejected entry, removal of pallets at your expense.
β
Fix: Use only ISPM 15-marked pallets.
π― VII. Conclusion: Professional Declaration, Cost Efficiency!
π― Remember the Mantra:
πΉ βRaw Wood = 35% Duty; Veneer = 43% Dutyβ
πΉ βPhytosanitary is King, CITES is Queenβ
πΉ βISPM 15 on Pallets, or You Pay the Fee!β
π Pro Tip:
If your Deep Red Mahogany is destined for the US, consider transshipping through a non-China origin country (like Mexico or Canada) only if the transformation is substantial enough to change the origin. Otherwise, the 35-43% duty is unavoidable.
Always apply for a Pre-Ruling (ISF + Advance Ruling) to confirm the exact HS Code and duty liability before shipping.
π£ Take Action Now:
π Contact a licensed customs broker.
π Prepare your Phytosanitary Certificate and CITES Permits.
π Clear customs smoothly, protect your profit margins!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Duty 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.