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Mahogany Structural Beam

CN → US
HS编码 关税税率 原产国 目的国 文档
4407210000 35.0% CN US 官方文档
4407290206 35.0% CN US 官方文档

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AI分析

🪵 Mahogany Structural Beam (Solid Wood Lumber)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy 📌 1. Product Definition: What Exactly Is a "Mahogany Structural Beam"?

A "Mahogany Structural Beam" refers to timber that has been processed to specific dimensions for load-bearing construction, joinery, or furniture making. In international trade, not all mahogany is treated equally. The classification depends strictly on the botanical species, which determines whether it is classified as "True Mahogany" (Swietenia spp.) or "African Mahogany" (Khaya spp.), both of which fall under Tropical Wood.

⚠️ Key Distinction Point: - True Mahogany: Derived from the genus Swietenia. This is the premium, legally protected category with its own specific HS subheading. - African Mahogany: Derived from the genus Khaya (also known as Acajou d'Afrique). Although marketed as "mahogany," it is botanically distinct and has a separate HS subheading. - Processing Level: The goods must be sawn, chipped lengthwise, sliced, or peeled, with a thickness exceeding 6 mm. If it is planed, sanded, or end-jointed, it still falls under this heading (Chapter 44).


📦 2. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)

HS Code Product Description Key Botanical Source Processing Status
4407.21.00.00 Wood sawn or chipped lengthwise... of tropical wood: Mahogany (Swietenia spp.) Swietenia (True Mahogany) Sawn, sliced, peeled, planed, sanded, or end-jointed; Thickness > 6mm
4407.29.02.06 Wood sawn or chipped lengthwise... of tropical wood: Other Acajou d'Afrique (Khaya spp.), also known as African Mahogany Khaya (African Mahogany) Sawn, sliced, peeled, planed, sanded, or end-jointed; Thickness > 6mm

🔍 Critical Reminder: - Do NOT confuse Swietenia with Khaya. Customs officers frequently check botanical names. Misclassifying African Mahogany (Khaya) as True Mahogany (Swietenia) can lead to classification errors, even if the tax rate in this specific dataset is identical. - Thickness is Critical: If the wood is ≤ 6 mm, it likely falls under Chapter 44 heading 44.09 (Continuously formed along its entire length) or other veneer-related headings. These specific codes apply only to thickness > 6 mm. - "Structural Beam" is a Functional Term: Customs classifies by form and material, not function. Whether it is used for a beam, a floorboard, or a furniture leg, if it is >6mm thick sawn mahogany, it fits these codes.


💰 3. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US) ✅ Origin: China (CN) [Note: Tariff rates below are based on the provided data structure for Chinese origin]Effective Time: Current applicable rates

🎯 1. 4407.21.00.00 —— True Mahogany (Swietenia spp.)

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Applicable (Section 301 goods generally do not qualify for de minimis duty-free entry under current enforcement)
Legal Basis Path HTSUS: 4407.21.00Section 301 Footnote 9903.88.01

📌 Explanation: - While the Base Tariff for this wood product is 0%, it is subject to the Section 301 Additional Tariff of 25% for goods originating from China. - Note on CITES: Swietenia species are often listed in CITES Appendix II. Even if CITES permits are secured for export, the US Importer must ensure a valid CITES permit is presented at entry. Failure to do so results in seizure, regardless of tariff payments.


🎯 2. 4407.29.02.06 —— African Mahogany (Khaya spp.)

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Applicable
Legal Basis Path HTSUS: 4407.29.02.06Section 301 Footnote 9903.88.01

📌 Note: - Despite being "Other" tropical wood, Khaya spp. (African Mahogany) shares the exact same 25% total tax rate as True Mahogany in this specific tariff schedule. - Botanical Verification is Key: Importers must provide scientific names (Khaya spp.) on the commercial invoice to ensure smooth clearance. General terms like "African Mahogany" without scientific naming may trigger additional scrutiny or delays.


🛠️ 4. Customs Clearance Practical Advice (Combat Pitfall Guide)

✅ 1. Documentation Checklist (No Exceptions)

Document Required Explanation
Scientific Name ✔️ Must state Swietenia spp. OR Khaya spp. clearly. Common names alone are risky.
CITES Permit ✔️ Crucial for Swietenia. Verify if the specific Swietenia species (e.g., S. mahagoni, S. macrophylla) requires a permit.
Commercial Invoice ✔️ Must list HS Code, Net Weight, Gross Weight, and Country of Origin.
Packing List ✔️ Detail dimensions and thickness to prove >6mm.
Phytosanitary Certificate ✔️ Required to prove the wood is free from pests and fungi (ISPM 15 standard for packaging).
Processing Declaration ✔️ Confirm if planed, sanded, or end-jointed, as this affects the exact subheading verification.

✅ 2. Declaration Tips (Critical Mantra)

🔥 "Name by Botany, Verify by Thickness, Check CITES for Swietenia!"

Scenario Correct Declaration Wrong Practice
True Mahogany (Swietenia) 4407.21.00.00 + CITES Permit Claiming "African Mahogany" → Classification Error
African Mahogany (Khaya) 4407.29.02.06 Claiming "True Mahogany" → Potential Fraud/Scrutiny
Wood Thickness ≤ 6mm Not these codes (Likely 44.09 or 44.11) Using 44.07 codes → Rejection/Re-classification
Raw Logs Not these codes (Likely 44.03) Using 44.07 codes → Wrong Tariff/Regulations

✅ 3. Special Situation Handling

Situation Handling Advice
CITES Endangered Species Swietenia species are often CITES-listed. Ensure the Exporter has the CITES Export Permit. The Importer must file a CITES Entry Document with CBP.
Mixed Shipments If a shipment contains both Swietenia and Khaya, they must be segregated and declared separately if their physical characteristics allow, or clearly documented to avoid misclassification penalties.
End-Jointed Lumber If the "beam" is made of smaller pieces glued end-to-end, it still falls under 44.07, but ensure the glue type complies with CARB/EPA standards if entering the US market for indoor use.
Value Determination Section 301 tariffs are calculated on the Transaction Value (CIF). Ensure no hidden fees are excluded from the dutiable value.

🌍 5. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Requirement Notes
🇺🇸 USA 4407.21.00.00 / 4407.29.02.06 25% (Total) CITES + Phytosanitary High scrutiny on Swietenia CITES compliance.
🇨🇳 China 4407.21 / 4407.29 Varies (Low/Medium) None specific Import duties for raw timber may differ; check current Chinese import tariffs.
🇪🇺 EU 4407.21 / 4407.29 0% - 4.5% EUTR (Due Diligence) EU Timber Regulation (EUTR) requires strict due diligence to prove legality.
🇬🇧 UK 4407.21 / 4407.29 0% - 4.5% UKTR (Due Diligence) Post-Brexit, UK has its own Timber Regulation.
🇨🇦 Canada 4407.21 / 4407.29 0% Phytosanitary Generally low duty, but strict pest control.

📌 Conclusion: - USA: High tariff (25%) but straightforward classification. CITES is the biggest hurdle for Swietenia. - EU/UK: Lower tariffs but extremely high compliance burden regarding legal sourcing (Due Diligence). - China: Lower base tariffs, but check for any new environmental import policies.


📌 6. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Using generic term "Mahogany" without scientific name 👉 Consequence: Customs may classify under "Other Wood" (higher duty or different regulations) or request excessive documentation → Delay.

Error 2: Ignoring CITES for Swietenia 👉 Consequence: Seizure of goods and fines, even if duties are paid. CBP works closely with FWS (Fish and Wildlife Service).

Error 3: Misidentifying Khaya as Swietenia 👉 Consequence: While tariffs are the same in this dataset, Swietenia often has stricter export controls in source countries. Mislabeling can lead to false export declaration issues.

Error 4: Assuming all wood < 6mm fits here 👉 Consequence: Goods ≤ 6mm are often "Veneer Sheets" or "Continuously Formed Wood" (44.09). Wrong HS code → Audit risk.

Correct Practice:

"Mahogany Lumber, Sawn, Planed, Thickness 50mm, Swietenia macrophylla, CITES Permit #XXXXXX, Origin: [Country]"


🎯 7. Conclusion: Professional Declaration Saves Money!

🎯 Remember the Mantra:

🔹 "Botany First: Swietenia vs. Khaya." 🔹 "CITES Check: If Swietenia, Permit is Mandatory." 🔹 "Thickness Check: Must be > 6mm for 44.07." 🔹 "Tariff Reality: 25% Total for China Origin in USA."


📌 Pro Tip:

If you are importing African Mahogany (Khaya), it is often NOT CITES-listed (check specific species), making clearance faster and cheaper than Swietenia. However, always verify the latest CITES appendices.

For USA imports, consider Advance Rulings if your shipment volume is high, to get binding confirmation from CBP on the HS Code and CITES status.


📣 Immediate Action:

📞 Contact a licensed Customs Broker specializing in timber. 📄 Gather CITES Permits (if Swietenia) and Phytosanitary Certificates. 🚀 Ensure your Commercial Invoice includes scientific names to avoid clearance delays.


Professional clearance starts with accurate classification! 💼 Your timber shipment, compliant and cost-effective!

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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。