用于手工的桉木
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4403980095 | 35.0% | CN | US | Official Doc |
| 4407990295 | 35.0% | CN | US | Official Doc |
| 4403980023 | 35.0% | CN | US | Official Doc |
| 4407290296 | 35.0% | CN | US | Official Doc |
| 4403980095 | 35.0% | CN | US | Official Doc |
AI Analysis
🪵 Eucalyptus Wood for Handicrafts (Raw & Processed Timber)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy for US Market
📌 I. Product Definition & Classification: Is Your "Eucalyptus Wood" Just Wood or a Craft Material?
Eucalyptus wood is a versatile raw material widely used in the manufacturing of toys, handicrafts, furniture components, and decorative items. In international trade, its classification depends heavily on its physical state (roughly sawn vs. processed/lumber) and specific intended use.
Under the Harmonized Tariff Schedule (HTS), Eucalyptus is generally classified under Heading 4403 (Wood treated with paint, varnish, etc., or roughly sawn) or Heading 4407 (Wood veneer sheets and wood sawn lengthwise, cut, or jointed lengthwise).
⚠️ Key Distinction Points:
- If the wood is roughly sawn, not further worked, or simply cut to length for basic processing → It falls under 4403 (Roughly Sawn Wood).
- If the wood is sawn lengthwise, jointed, or prepared for specific manufacturing (like toy making) but still in timber form → It often falls under 4407 (Sawed Wood/Veneer).
- Misclassification Risk: Declaring rough logs as "processed lumber" or vice versa can lead to significant duty discrepancies and customs delays.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for Eucalyptus wood used in toy/craft manufacturing, here are the specific HS Codes and their rationales:
| HS Code | Product Description | Application Scenario | Classification Logic |
|---|---|---|---|
4403.98.00.95 |
Roughly sawn wood of other tropical woods (Eucalyptus) | Raw timber for toys; crude sawn timber | ✅ Roughly Sawn: Fits the definition of "roughly sawn" or unprocessed timber suitable for further manufacturing. |
4407.99.02.95 |
Sawn wood of other tropical woods (Eucalyptus) | Processed timber for toy/craft manufacturing | ✅ Sawn/Processed: Fits the definition of "sawed lengthwise, cut, or jointed," representing a more processed state than 4403. |
4403.98.00.23 |
Other roughly sawn wood (Eucalyptus) | Processing use of rough timber | ✅ Roughly Sawn: Specific sub-category for other woods, emphasizing the "rough sawn" physical characteristic. |
4407.29.02.96 |
Sawn wood of other tropical hardwoods | Eucalyptus for manufacturing (Tropical/Hardwood category) | ✅ Sawn/Tropical: Classifies Eucalyptus under tropical hardwoods that have been sawn for use, distinct from rough logs. |
4403.98.00.95 |
Eucalyptus wood for miscellaneous uses | General use, catch-all for other categories | ✅ Catch-all: Used when the specific use doesn't fit tighter sub-categories, relying on the "other" logic for roughly sawn wood. |
🔍 Critical Note:
- All listed codes reflect Eucalyptus wood destined for toy/craft manufacturing.
- The primary difference lies in whether the wood is considered "Roughly Sawn" (4403) or "Sawn/Jointed" (4407).
- Despite the different HTS positions, the total tax rate is identical due to the specific trade restrictions applied to these categories.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply (Note: Specific IEEPA dates may vary by update, but the structure remains consistent for current imports).
🎯 1. All Listed HS Codes (4403.98.00.95, 4407.99.02.95, 4403.98.00.23, 4407.29.02.96)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25% (USITC Footnote) |
| IEEPA Additional Duty | +10% (Targeting China/HK products under specific provisions) |
| Total Effective Tax Rate | 35.0% |
| Duty Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ NOT Applicable (deny_de_minimis applies to these codes/origins) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4403.98.00.95/4407.99.02.95 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Base Duty 0%": Standard Most Favored Nation (MFN) rate for certain wood products is often low or zero.
- "301 Clause 25%": The core Section 301 tariff on Chinese goods.
- "IEEPA 10%": An additional surcharge under the International Emergency Economic Powers Act, specifically targeting certain Chinese imports.
- Total 35%: This is a high-cost import. Importers must factor this into their landed cost immediately. There is no de minimis exemption (usually $800 for US imports), meaning even small shipments are subject to full duty calculation.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Required Documentation Checklist (All Must Be Provided)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail wood type (Eucalyptus), dimensions, moisture content, and treatment status (untreated/heat-treated). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Eucalyptus Wood for Toys/Crafts" and match the HS Code selected. |
| ✅ Packing List | ✔️ | Detail volume (CBM) and weight. Wooden packaging must comply with ISPM 15 standards (heat-treated stamp required) to avoid rejection. |
| ✅ Phytosanitary Certificate | ✔️ | CRITICAL: Wood imports require a phytosanitary certificate from the country of origin to prove freedom from pests and diseases. |
| ✅ Proof of Treatment (if applicable) | ✔️ | If debarked or heat-treated, provide certification to facilitate entry. |
| ✅ Bill of Lading (B/L) | ✔️ | Consistent description with invoice. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Accurate State, Clear Origin, ISPM 15 Stamp, Avoid Quarantine Issues!”
| Scenario | Correct Declaration Strategy | Common Mistake |
|---|---|---|
| Rough Logs/Rough Sawn | Use 4403 codes; describe as "Roughly Sawn Eucalyptus" | Calling it "Lumber" or "Processed Wood" → Misclassification risk. |
| Sawn/Jointed Timber | Use 4407 codes; describe as "Sawn Eucalyptus for Manufacturing" | Calling it "Rough Logs" → Under-declaration of processing status. |
| With Wooden Pallets | Ensure pallets have ISPM 15 HT Mark | Using non-compliant wood pallets → Shipment Rejected/Destroyed. |
| Small Sample Shipments | Declare Duty! (No de minimis for these codes/origin) | Assuming "Under $800 = No Duty" → Penalties & Seizure. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Wood Types | If the shipment contains Eucalyptus mixed with other woods, each type must be declared separately according to its HS code. Do not bundle them under one "mixed wood" code unless explicitly allowed. |
| Toy Parts vs. Raw Wood | If the wood is cut, shaped, and finished into specific toy parts (e.g., a pre-cut wooden train car), it may move to Chapter 95 (Toys). However, raw/semi-processed timber stays in Chapter 44. Do not misdeclare raw wood as "Finished Toy Parts" to evade duties. |
| Treated Wood | If chemically treated, ensure treatment details are on the invoice. Untreated wood is more likely to face strict phytosanitary checks. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4403.98.00.95 / 4407.99.02.95 |
35% (China Origin) | Phytosanitary + ISPM 15 | High Duty. No de minimis. Strict phytosanitary checks. |
| 🇨🇳 China | 4403.98.00 / 4407.99.00 |
~5-10% (Import) | Phytosanitary | Standard import duties. |
| 🇪🇺 EU | 4403 / 4407 |
0-5% (if compliant) | EUTR (EU Timber Regulation) | Strict FSC/PEFC traceability required. No phytosanitary for processed wood, but strict for raw. |
| 🇬🇧 UK | 4403 / 4407 |
0-5% | UK Timber Regulation | Similar to EU post-Brexit. |
| 🇯🇵 Japan | 4403 / 4407 |
0-5% | Phytosanitary | Standard import requirements. |
📌 Conclusion:
- The US market is the most expensive due to the 35% cumulative tariff (0% Base + 25% Section 301 + 10% IEEPA).
- Phytosanitary compliance is universal but strictly enforced in the US and Japan.
- Supply Chain Impact: Importers should factor in the 35% duty as a fixed cost, or explore duty-eligible origins (e.g., Southeast Asia, if not subject to similar US tariffs).
📌 VI. Common Errors & Pitfalls Guide (Blood-Teaching Lessons)
❌ Error 1: Assuming "Small Shipment = No Duty"
👉 Consequence: For Eucalyptus wood from China, De Minimis ($800) does NOT apply. Even a $100 shipment incurs ~$35 in duties + processing fees. Declare and pay!
❌ Error 2: Ignoring the ISPM 15 Stamp on Pallets
👉 Consequence: The entire shipment (wood + pallets) may be quarantined or destroyed by USDA APHIS at the port of entry.
❌ Error 3: Misclassifying Rough Sawn as "Finished Toy Parts" (Chapter 95)
👉 Consequence: If the wood is not fully shaped/finished, declaring it as a toy part is fraudulent. CBP can levy penalties and seize goods. Stick to Chapter 44 for raw/semi-processed wood.
❌ Error 4: Missing Phytosanitary Certificate
👉 Consequence: Immediate refusal of entry or requirement to re-export at your expense.
✅ Correct Approach:
"Eucalyptus Wood, Roughly Sawn, Untreated, for Toy Manufacturing, Origin: China, HS Code: 4403.98.00.95, Total Duty: 35%."
🎯 VII. Conclusion: Precision in Wood Import Saves Money!
🎯 Remember the Mantra:
🔹 "35% Duty for China Eucalyptus, No De Minimis, Watch the Phytosanitary!"
🔹 "Rough is 4403, Sawn is 4407, both hit 35%, declare correctly or face the fee!"
📌 Pro Tip:
If you are importing large volumes, consider applying for a Section 301 Exclusion (if available for specific wood products) or sourcing from non-China origins (e.g., Indonesia, Vietnam) to mitigate the 35% tariff burden. Always request a Pre-Ruling from CBP if your wood state is ambiguous.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Verify ISPM 15 Compliance + Prepare Phytosanitary Cert
🚀 Ensure Smooth Clearance, Avoid Port Delays, and Protect Your Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Counts in the Wood Trade!
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) — 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.