🌲 Wooden Articles (Other) – Complete HS Code & Taxation Guide (2026)

🌍 Global Trade Classification & Duty Breakdown | Expert Customs Clearance Strategy

📌 What You Need to Know Before Shipping Wood Products!

Wooden articles covered under Chapter 44 are diverse and often misclassified, leading to heavy penalties, delays, or 25%+ extra taxes. This guide breaks down 6 specific HS codes based on the provided data, explains why each product fits its code, details tax rates (Base + Additional), and offers customs clearance tips.

⚠️ Critical Insight:
- Decorative wooden items (e.g., jewelry boxes, ornaments) may face 25% additional duty unless they fall under "Statuettes and other ornaments" category.
- Bamboo products often enjoy lower tariffs (3.2%) compared to generic wood.
- Tableware/kitchenware made of wood can attract 7.5% additional duty.

📦 1. Detailed HS Code Breakdown & Tax Analysis

🪵 A. Caskets, Jewelry Boxes, Statuettes, & Wooden Furniture (Not Ch. 94)

HS Code: 4420.90.80.00
Description: Wood marquetry, inlaid wood; caskets/cases for jewelry or cutlery; statuettes/ornaments; wooden furniture not in Ch. 94: Other.
Why This Code?
- Used for highly decorative wooden items (e.g., carved boxes, inlaid panels) that don't fit into standard jewelry box or cutlery case categories.
- Excludes "statuettes/ornaments" (covered under 4420.19.00.00).
Tax Details:
| Component | Rate |
|-----------|------|
| Base Duty | 3.2% |
| Additional Duty | 25.0% |
| Total Duty | 28.2% |

💡 Note: This 25% additional duty is likely due to US Section 301 tariffs on certain Chinese-origin wood products.

🗿 B. Statuettes & Other Ornaments (Wood)

HS Code: 4420.19.00.00
Description: Wood marquetry and inlaid wood; caskets/cases for jewelry/cutlery; statuettes/other ornaments; wooden furniture (Ch. 94 excluded): Statuettes and other ornaments: Other.
Why This Code?
- Specifically for artistic wooden statues, figurines, or decorative ornaments.
- Avoids the "Other" category (4420.90.80.00) which incurs higher duties.
Tax Details:
| Component | Rate |
|-----------|------|
| Base Duty | 3.2% |
| Additional Duty | 0.0% |
| Total Duty | 3.2% |

✅ Key Advantage: Zero additional duty – the cheapest classification for wooden ornaments!

🍽️ C. Tableware & Kitchenware (Wood)

HS Code: 4419.90.91.00
Description: Tableware and kitchenware, of wood: Other: Other.
Why This Code?
- For wooden plates, bowls, utensils not made of bamboo.
- Excludes bamboo products (covered under 4419.19.90.00).
Tax Details:
| Component | Rate |
|-----------|------|
| Base Duty | 3.2% |
| Additional Duty | 7.5% |
| Total Duty | 10.7% |

⚠️ Warning: 7.5% additional duty applies to non-bamboo wooden kitchenware.

🎋 D. Tableware & Kitchenware (Bamboo)

HS Code: 4419.19.90.00
Description: Tableware and kitchenware, of wood: Of bamboo: Other: Other.
Why This Code?
- Specifically for bamboo-made plates, bowls, or cutlery.
- Bamboo is often treated more favorably than hardwood.
Tax Details:
| Component | Rate |
|-----------|------|
| Base Duty | 3.2% |
| Additional Duty | 0.0% |
| Total Duty | 3.2% |

✅ Best Option: Bamboo kitchenware enjoys no additional duty – ideal for cost-saving!

🛠️ E. "Other" Wooden Articles (Generic)

HS Code: 4421.99.98.80
Description: Other articles of wood: Other: Other: Other: Other Other.
Why This Code?
- For wooden items not covered by other specific codes (e.g., tools, parts, accessories).
- Often a catch-all category for non-decorative, non-kitchenware wooden goods.
Tax Details:
| Component | Rate |
|-----------|------|
| Base Duty | 3.3% |
| Additional Duty | 25.0% |
| Total Duty | 28.3% |

⚠️ High Risk: 25% additional duty – similar to 4420.90.80.00.

🌿 F. "Other" Bamboo Articles

HS Code: 4421.91.98.80
Description: Other articles of wood: Of bamboo: Other: Other: Other Other.
Why This Code?
- For bamboo-made items not covered by other codes (e.g., baskets, mats, tools).
- Bamboo benefits from lower base duty and no additional duty in most cases.
Tax Details:
| Component | Rate |
|-----------|------|
| Base Duty | 3.3% |
| Additional Duty | 25.0% |
| Total Duty | 28.3% |

❗ Surprise: Bamboo "other articles" do not get 0% additional duty – only bamboo tableware (4419.19.90.00) does!

📊 Summary Table: All 6 HS Codes at a Glance

🛠️ Customs Clearance Tips: Avoid Costly Mistakes!

✅ 1. Product Description Must Be Precise

• Never write "wooden items" – specify:
• "Bamboo serving bowls" (4419.19.90.00) → 3.2%
• "Wooden jewelry box" (4420.90.80.00) → 28.2%
• "Wooden statue" (4420.19.00.00) → 3.2%

✅ 2. Avoid "Catch-All" Codes Unless Necessary

• 4421.99.98.80 and 4421.91.98.80 have 25% additional duties – try to reclassify to bamboo tableware (4419.19.90.00) if applicable.

✅ 3. Bamboo = Lower Taxes (Sometimes!)

• Bamboo tableware (4419.19.90.00) → 3.2%
• Bamboo other articles (4421.91.98.80) → 28.3%
• Key distinction: Only tableware/kitchenware gets 0% additional duty.

✅ 4. Decorative Items: Statues vs. Boxes

• Statues/ornaments (4420.19.00.00) → 3.2%
• Jewelry boxes/caskets (4420.90.80.00) → 28.2%
• Tip: If your item is a small figurine, classify as "statuette" – not "casket"!

⚠️ Common Errors & How to Avoid Them

📌 Final Checklist for Shippers

✅ Step 1: Confirm material (wood vs. bamboo).
✅ Step 2: Confirm use case (tableware, ornament, box, etc.).
✅ Step 3: Match to exact HS code from the table above.
✅ Step 4: Ensure commercial invoice specifies:
- "Bamboo wooden serving set, Model X"
- "Wooden decorative statue, carved oak"
- "Jewelry casket, marquetry wood"

✅ Step 5: Pre-classify with a customs broker if unsure.

🌟 Pro Tip: Tax Savings Strategy

If you can reclassify from 4420.90.80.00 (28.2%) to 4420.19.00.00 (3.2%), you save 25% in duties – $2,500 per $10,000 shipment!
If you can switch from "wood" to "bamboo" tableware, you save 7.5% in additional duties – $750 per $10,000 shipment!

🚀 Next Steps

1. Audit your product descriptions – are they too vague?
2. Verify material – is it bamboo or wood?
3. Check use case – is it tableware, ornament, or box?
4. Use the correct HS code – don't guess!

💬 Need Help?
- Share your product specs (photo, material, use) → We'll confirm the right HS code and calculate exact duties!
- Avoid 25% surprise taxes – get pre-clearance advice before shipping!

🔚 Final Words

Wooden articles are tricky – a wrong HS code can cost you 25% in extra duties!
Use this guide to classify correctly, save taxes, and clear customs smoothly.

📌 Remember:
- Bamboo tableware = 3.2% (Best!)
- Statuettes = 3.2% (Great!)
- Jewelry boxes/Other wood = 28.2% (Expensive!)

Ship smart, save big! 🌲📦💰