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Debarked Rough Ash Wood

CN → US
HS编码 关税税率 原产国 目的国 文档
4403990140 35.0% CN US 官方文档
4403990195 35.0% CN US 官方文档

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AI分析

🌳 Debarked Rough Ash Wood (Fraxinus spp.)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition and Classification: What Exactly is "Debarked Rough Ash Wood"?

"Debarked Rough Ash Wood" refers to timber that has been cut into logs or rounds, with the bark removed, but not planed, squared, or further processed into lumber. It is in its natural or "rough" state.

Key Distinctions: * Ash (Fraxinus spp.) vs. Other Woods: Ash is a specific genus of deciduous tree. If the wood is not Ash, it falls under different subheadings (e.g., "Other"). * Debarked vs. Stripped of Bark/Sapwood: "Debarked" means the outer bark is removed. "Roughly squared" means edges are trimmed but it is not yet dimensioned lumber. * Raw State: This is primary timber, not sawn wood (Chapter 4403) or wood charcoal (Chapter 4402).

⚠️ Critical Classification Point:
- If the wood is Ash (Fraxinus spp.), it is classified under 4403.99.01.40.
- If the wood is NOT Ash (e.g., Oak, Pine, Maple, or unidentified), it falls under 4403.99.01.95.
- Misclassification Risk: Declaring non-Ash wood as Ash to seek lower duties is fraud. Ensure species verification (botanical name) is accurate.


📦 II. HS Code Breakdown (2026 Latest Tariff Authority)

Based on the provided data, here are the two applicable HS Codes for Debarked Rough Ash Wood and related rough timber:

HS Code Product Description Species Key Characteristics
4403.99.01.40 Wood in the rough... Of Ash (Fraxinus spp.) Ash (Fraxinus) Debarked, rough, not squared. Specific to Ash genus.
4403.99.01.95 Wood in the rough... Other Non-Ash Any other hardwood or softwood, debarked, rough. Includes Oak, Maple, Beech, etc.

🔍 Explanation for Classification:
- Chapter 44: Wood and articles of wood.
- Heading 4403: Wood, roughly squared or roughly trimmed, whether or not stripped of bark or sapwood, or roughly squared.
- Subheading 4403.99: Other wood (not oak, beech, pine, etc., which have their own specific codes).
- 8-Digit Suffix:
- .40: Specifically designated for Ash (Fraxinus).
- .95: Designated for Other woods not specifically listed in .40-.49.


💰 III. 2026 Tariff Rate Detailed Breakdown (USA Import from China)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Ongoing (Section 301 & IEEPA measures)

🎯 1. 4403.99.01.40 — Rough Ash Wood (Fraxinus spp.)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Additional Tariff (Section 301) +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Applicable (High-value timber usually exceeds $800 threshold; even if under, Section 301 goods are often excluded)
Legal Basis HTSUS 4403.99.01.40 + USITC Footnote (Section 301 List 4A/4B depending on exact year update)

📌 Explanation:
- The base duty for Ash wood is 0%, making it relatively low-tariff in normal trade.
- However, due to US-China trade tensions, a 25% additional tariff is applied under Section 301.
- Total Effective Duty: 25%. This is a significant cost factor for importers.

🎯 2. 4403.99.01.95 — Rough Wood (Other, Non-Ash)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Additional Tariff (Section 301) +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Applicable
Legal Basis HTSUS 4403.99.01.95 + USITC Footnote

📌 Explanation:
- Similar to Ash, "Other" rough woods also enjoy 0% base duty.
- The 25% additional tariff applies equally to non-Ash rough hardwoods.
- Total Effective Duty: 25%.
- Note: There is no difference in tariff rate between Ash and Other woods in this specific subheading range under current US law. The classification difference is purely for statistical and regulatory tracking.


🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist

Document Required Notes
Botanical Name ✔️ Must specify Fraxinus spp. for Ash. Vague terms like "Hardwood" are risky.
Commercial Invoice ✔️ Clearly state: "Debarked Rough Ash Wood Logs" or "Other Rough Wood".
Packing List ✔️ Include volume (cubic meters/board feet), weight, and quantity.
Phytosanitary Certificate ✔️ Critical! Wood imports require proof of no pests (ISPM 15 compliance).
Fumigation Certificate ✔️ Proof of treatment if required by USDA APHIS.
Bill of Lading ✔️ Must match invoice and packing list details.

✅ 2. Classification Strategy & Risk Management

Scenario Correct Action Risk of Error
Ash vs. Other Verify species with wood expert or lab test if uncertain. Misclassifying Ash as "Other" (or vice versa) may not change tax but can cause regulatory scrutiny for species-specific restrictions (e.g., CITES, endangered species).
Rough vs. Sawn Ensure wood is not planed/squared. If squared, it may fall under 4407 (Sawn Wood). Misclassifying as 4403 (Rough) when it's 4407 (Sawn) can lead to different duty rates and documentation requirements.
Bark Removal Confirm wood is "debarked." If bark is present, it may still be 4403, but description must match. Inconsistent description leads to customs holds for inspection.

✅ 3. Special Considerations

  • ISPM 15 Compliance: All wood packaging and raw wood must comply with International Standards for Phytosanitary Measures. Ensure marks are present.
  • CITES Check: While Fraxinus (Ash) is generally not CITES-listed, always verify if specific sub-species are protected.
  • Volume Measurement: US Customs may verify volume (board feet vs. cubic meters). Discrepancies can lead to audits.

🌍 V. Global Market Comparison (2026)

Country Recommended HS Code Base Tariff Additional Tariffs (China) Total Effective Rate Notes
🇺🇸 USA 4403.99.01.40 / .95 0.0% +25.0% (Section 301) 25.0% High duty due to trade war.
🇨🇳 China (Export) N/A 0% N/A 0% China exports these goods; no export duty.
🇪🇺 EU 4403.99.50 ~2.7% None (generally) ~2.7% No Section 301 equivalent. Lower cost.
🇬🇧 UK 4403.99.50 ~2.5% None ~2.5% Post-Brexit, similar to EU.
🇨🇦 Canada 4403.99.50 0% None (CUSMA) 0% Free trade under USMCA/CUSMA.

📌 Conclusion:
- The US is the most expensive market for Chinese Ash wood due to the 25% Section 301 tariff.
- Consider sourcing from Canada or Europe if targeting the US market to avoid duties (if origin rules allow).
- EU and UK offer significantly lower tariff burdens (~2.5-2.7%).


📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

Mistake 1: Declaring "Wood" without specifying species.
👉 Consequence: Customs may reject the entry or assign a default higher tariff code.

Mistake 2: Not providing a Phytosanitary Certificate.
👉 Consequence: Immediate rejection by USDA APHIS. Goods will be destroyed or re-exported at importer's expense.

Mistake 3: Confusing "Debarked" with "Sawed."
👉 Consequence: If wood is sawn, it should be 4407. Misclassification leads to penalties for incorrect declaration.

Mistake 4: Ignoring the 25% Additional Duty.
👉 Consequence: Underestimating landed cost by 25%. Budgeting errors can lead to financial loss.

Correct Practice:

"Rough Ash Wood Logs, Debarked, Fraxinus spp., ISPM 15 Compliant, Fumigated, CIF Value $X, HS Code 4403.99.01.40, Subject to 25% Additional Duty."


🎯 VII. Conclusion: Professional Clearance, Cost Control, Risk Mitigation

🎯 Key Takeaways:

🔹 "Species Matters, But Tax Doesn't" – Ash vs. Other doesn't change the 25% duty, but accurate species identification is legally required.
🔹 "25% is the Floor" – Expect a 25% total duty for US imports from China.
🔹 "Phytosanitary is Non-Negotiable" – No certificate = No entry.
🔹 "Rough vs. Sawn" – Ensure the description matches the physical state. Rough = 4403. Sawn = 4407.


📌 Pro Tip:
If you are importing large volumes, consider applying for a Section 301 Exclusion (if still available) or exploring transshipment from non-China countries (e.g., Canada) to mitigate the 25% duty. Always consult a licensed customs broker for pre-import rulings.


📣 Action Step:

📞 Engage a Customs Broker
📋 Verify Botanical Name
📄 Secure Phytosanitary Certificate
💰 Budget for 25% Additional Duty


Precision in Classification, Savings in Tariffs!
💼 Your Timber Shipment, Smoothly Cleared!

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关于 HS 编码归类

协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。

每个 HS 编码遵循以下层级结构:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

CN进口到US时,适用的关税税率可能包括:

  • 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。