木精油化工原料
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1404909040 | 35.0% | CN | US | Official Doc |
| 1404909090 | 35.0% | CN | US | Official Doc |
| 4401490090 | 35.0% | CN | US | Official Doc |
| 4401394290 | 35.0% | CN | US | Official Doc |
| 1211908931 | 35.0% | CN | US | Official Doc |
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AI Analysis
🌿 Wood Essential Oil Raw Materials (Wood Essential Oil Chemical Raw Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: What Exactly Are "Wood Essential Oil Raw Materials"?
Wood essential oil raw materials are unlisted plant-based raw materials derived from wood. They are primarily used as sources for extracting essential oils or as botanical ingredients. In international trade, these materials are classified based on their material composition (wood/plant part) and form (primary/dried/raw).
Key Classification Logic: * Unlisted Plant Raw Materials: If the material is strictly wood and used for essential oil extraction, it often falls under "Other unlisted plant raw materials." * Primary Wood Products: If the material is in a primary crude form (logs, chips, shavings), it may fall under wood fuel/primary wood categories. * Medicinal/Plant Extracts: If the material is a dried plant part used for medicinal or similar purposes, it may fall under specific plant product categories.
⚠️ Critical Distinction:
- If it is crude wood/wood chips for extraction → Look at 4401 (Wood) chapters.
- If it is dried plant parts/roots/bark for oil/medicine → Look at 1211 (Plants for medicinal purposes) or 1404 (Other vegetable products).
- The specific HS code depends on the exact physical state (chips vs. dried slices) and origin (wood vs. other plant parts).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Form |
|---|---|---|---|
1404.90.90.40 |
Unlisted plant raw materials, wood material, used for essential oil raw materials | Unspecified plant raw materials for oil extraction | 🪵 Wood |
1404.90.90.90 |
Other plant products, non-dye/tanning plant raw materials, wood material, raw form | General other plant raw materials, not for dyeing/tanning | 🪵 Wood (Raw) |
4401.49.00.90 |
Other wood, primary raw form, unlisted sub-category | Crude wood chips/shavings for essential oil production | 🪵 Wood (Primary) |
4401.39.42.90 |
Other wood, primary form, miscellaneous category | General crude wood products, catch-all category | 🪵 Wood (Primary) |
1211.90.89.31 |
Medicinal/related use plant extracts, dried/primary plant parts | Dried plant parts/bark/roots used for medicinal/oil extraction | 🌿 Plant Part (Dried) |
🔍 Key Reminder:
- All listed HS codes carry a Total Tax Rate of 35.0% for US imports from China. - The distinction between1404(Other vegetable products) and4401(Wood fuel/primary wood) is critical. If it's clearly "wood" in a primary form,4401is often considered; if it's a processed botanical raw material,1404or1211applies. - The "Catch-all" nature (90.90.90,90.89) means if it doesn't fit specific named categories, it defaults to these unlisted codes.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Policy)
🎯 1. 1404.90.90.40 & 1404.90.90.90 — Unlisted Plant Raw Materials
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (From USITC Footnote for Chinese imports) |
| Section 122 Tariff | +10.0% (Specific clause for certain plant/wood products) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (High tariff rates usually disqualify de minimis) |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- Base Tariff 0%: These are unlisted plant products, often with low base duties.
- Section 301 (25%): Standard trade war tariff for most Chinese goods.
- Section 122 (10%): A specific additional tariff often applied to certain agricultural/wooden raw materials under specific trade provisions.
- Total 35%: This is a high-cost item for importers. Profit margins must account for this 35% tax burden.
🎯 2. 4401.49.00.90 & 4401.39.42.90 — Primary Wood Products
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Note:
- Wood products in primary form (chips, shavings, logs) are subject to the same tariff structure if imported from China.
- Ensure the product description clearly states "Wood Chips for Essential Oil Extraction" to avoid misclassification as "Fuel Wood" which might have different Section 122 applicability.
🎯 3. 1211.90.89.31 — Medicinal/Plant Parts
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Note:
- If your raw material is dried bark, roots, or leaves (not just wood chips), this code is more accurate.
- Same 35% total rate. Do not assume "medicinal" implies lower taxes; the trade tariffs apply uniformly.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Mandatory)
| Material | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details material source (e.g., Sandalwood, Pine, Cedar), form (chips, shavings, powder), and intended use (essential oil extraction). |
| ✅ Photos of Product | ✔️ | Clear images showing the physical state (raw wood vs. processed plant part). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Wood Essential Oil Raw Material" and specify HS Code. |
| ✅ Packing List | ✔️ | Net/Gross weight, packaging type. |
| ✅ Origin Certificate | ✔️ | Proof of Chinese origin (triggers the 35% tax). |
| ✅ Extract Usage Declaration | ✔️ | State that it is for industrial/pharmaceutical extraction, not for consumption. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Form Second, Use Clear, Tax Calculated Right!"
| Situation | Correct Declaration | Wrong Action |
|---|---|---|
| Raw wood chips | 4401.49.00.90 "Wood Chips" |
Call it "Plants" → Misclassification Risk |
| Dried bark/roots | 1211.90.89.31 "Medicinal Plant Parts" |
Call it "Wood" → Potential penalty if not wood |
| General raw plant material | 1404.90.90.90 "Other Plant Raw Materials" |
Vague description → Customs detention |
| Any of the above | Declare CIF Value Clearly | Under-declaring value → Fines + Back Tax |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the shipment contains both wood and non-wood plant parts, clarify the percentage composition. Customs may assess based on the principal material. |
| Treatment Status | If wood is treated (fumigated/heat-treated), provide ISPM 15 certificates for 4401 codes to avoid phytosanitary rejection. |
| Section 122 Specifics | Verify if your specific wood type is exempt from the 10% Section 122 tariff. Most raw wood products are subject to it. |
| Pre-Ruling | For large shipments, apply for an Advance Ruling from CBP to confirm the 35% rate and HS code before shipping. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 1404.90.90.90 / 4401.49.00.90 |
35% (0% Base + 25% Sec301 + 10% Sec122) | Phytosanitary Certificate | High tariff burden. |
| 🇨🇳 China | Same | Varies (Import Duty ~0-5%) | N/A | Domestic tax not applicable for export. |
| 🇪🇺 EU | 1404.90 / 4401.49 |
~2-3% + Anti-Dumping (if applicable) | Fumigation Certificate | No Section 301/122, but strict phytosanitary rules. |
| 🇯🇵 Japan | 1404.90 / 4401.49 |
~1-5% | Phytosanitary Certificate | Low base duty, no US-style附加税. |
📌 Conclusion:
- USA is the most expensive market due to the 35% total tariff.
- EU and Japan are more cost-effective but have strict plant health regulations.
- Ensure Phytosanitary Certificates are provided for all wood/plant imports to the EU/Japan to avoid rejection.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Calling all wood raw materials "Wood Fuel"
👉 Consequence: If intended for essential oil, it may be misclassified. While tax might be similar, regulatory compliance (phytosanitary) differs.
👉 Fix: Declare as "Raw Material for Extraction."
❌ Error 2: Ignoring Section 122 Tariff
👉 Consequence: Importers expecting only 25% (Sec 301) are shocked by 35%.
👉 Fix: Budget for 35% total tax.
❌ Error 3: No Phytosanitary Certificate for Wood
👉 Consequence: Shipment held at customs for pest inspection.
👉 Fix: Obtain Fumigation Certificate for all wood products (4401 codes).
❌ Error 4: Vague Description "Plant Parts"
👉 Consequence: Customs officer chooses the HS code, potentially picking a higher duty or restricted category.
👉 Fix: Be specific: "Dried Sandalwood Chips for Essential Oil Extraction."
✅ Correct Declaration Example:
"Wood Essential Oil Raw Material, Dried Sandalwood Chips, HS Code 1404.90.90.40, For Industrial Extraction Only, Fumigated per ISPM 15."
🎯 7. Conclusion: Precise Classification, Cost Control!
🎯 Remember the Mantra:
🔹 "Wood or Plant? Form Matters!"
🔹 "35% Total Tax in USA: Plan Ahead!"
🔹 "Phytosanitary Certs are Key for Wood!"
📌 Pro Tip:
If you are importing to the US, consider supply chain diversification. Sourcing from Vietnam or Thailand might offer lower tariffs (if rules of origin are met) and avoid the 25% Section 301 and 10% Section 122 tariffs, potentially saving 25-35% in duties.
📣 Immediate Action:
📞 Contact your customs broker with product photos and specifications.
📄 Request a Pre-Ruling from CBP if volume is high.
📝 Ensure Phytosanitary Certificates are ready for wood shipments.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tax is Profit Lost!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.