Rough Western Hemlock Logs
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4403250150 | 35.0% | CN | US | 官方文档 |
| 4403260150 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌲 Rough Western Hemlock Logs (Tsuga heterophylla)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Understand "Rough Wood"?
Western Hemlock (Tsuga heterophylla) is a premium coniferous timber widely used in construction, furniture, and plywood manufacturing. In international trade, "Logs and Timber" are classified based on their processing state and dimensions.
Key Distinction: * "Logs" (4403.26): Generally refers to wood in the rough, stripped of bark, but not roughly squared. * "Timber/Planks" (4403.25): Refers to wood in the rough, stripped of bark, and roughly squared (even if just slightly).
⚠️ Critical Classification Point:
- If the wood is roughly squared (cut into rectangular/prismatic shapes), even if the ends are not finished, it falls under Timber (4403.25).
- If the wood is round or irregularly shaped (not squared), it falls under Logs (4403.26).
- Dimension Check: The smallest cross-sectional dimension must be 15 cm or more for these specific subheadings.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, the Western Hemlock logs/timber are classified under two specific HS Codes depending on the processing state (Squared vs. Not Squared).
| HS Code | Product Description | Applicable Scenario | Cross-Section Requirement |
|---|---|---|---|
4403.25.01.50 |
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: Other, coniferous: Other. Logs and timber: Western hemlock (Tsuga heterophylla) | Wood that has been roughly squared into beams or planks. | ✅ Smallest dimension ≥ 15 cm |
4403.26.01.50 |
Wood in the rough, whether or not stripped of bark or sap-wood, or roughly squared: Other, coniferous: Other Logs and timber: Western hemlock (Tsuga heterophylla) | Round logs or irregular shapes, not roughly squared. | ✅ Smallest dimension ≥ 15 cm |
🔍 Key Reminder:
- Both codes apply to Coniferous wood (specifically Western Hemlock).
- Both codes require the wood to be roughly squared (for 4403.25) or Logs (for 4403.26).
- The wood must be stripped of bark or sapwood (or at least in a state consistent with "in the rough").
- The smallest cross-sectional dimension must be 15 cm or more. If smaller, a different HS code applies.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Data implies US tariffs on imports, likely subject to Section 301 or IEEPA duties)
✅ Effective Time: Current rates apply as per 2026 tariff schedule.
🎯 1. 4403.25.01.50 – Roughly Squared Western Hemlock Timber
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff | 25.0% (Section 301 / IEEPA Additional Duties) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Wood products generally excluded from de minimis relief in high-duty categories) |
| Legal Basis | Section 301 Tariff Act / IEEPA Regulations for Chinese-origin wood products |
📌 Explanation:
- Base Tariff: 0% because Western Hemlock is a major timber import with low base duty.
- Additional Tariff: 25% is applied due to US Trade Policy restrictions on Chinese-origin wood products (often under Section 301 tariffs or specific IEEPA orders targeting forestry products).
- Total Cost Impact: You must budget for a 25% duty on the CIF value. This is a significant cost driver.
🎯 2. 4403.26.01.50 – Non-Squared Western Hemlock Logs
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff | 25.0% (Section 301 / IEEPA Additional Duties) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301 Tariff Act / IEEPA Regulations for Chinese-origin wood products |
📌 Note:
- The tariff rate is identical to the squared timber.
- The distinction is purely classification for customs documentation and quota tracking (if any).
- Even if the wood is "logs" (not squared), the 25% additional duty still applies.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "Western Hemlock (Tsuga heterophylla)", HS Code, Quantity, CIF Value. |
| ✅ Packing List | ✔️ | Detail dimensions (ensure smallest cross-section ≥ 15 cm) and weight. |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for proving origin. If non-US/non-China, may affect duty rates. |
| ✅ Phytosanitary Certificate | ✔️ | Essential for wood products. Must confirm no pests, fungi, or bark (if required). |
| ✅ Lumber Declaration | ✔️ | State whether wood is "Roughly Squared" (4403.25) or "Logs" (4403.26). |
| ✅ Bill of Lading | ✔️ | Clear description of goods, matching invoice. |
📌 Critical Point:
- Phytosanitary Certificate is non-negotiable for wood imports into the US. Lack of it will result in detention, fumigation, or return.
- Ensure the botanical name (Tsuga heterophylla) is clearly stated to avoid misclassification.
✅ 2. Classification Tips (Key Mnemonic)
🔥 "Squared is Timber, Round is Log, Both 25%, Watch the Size!"
| Scenario | Correct HS Code | Duty Rate | Common Mistake |
|---|---|---|---|
| Roughly Squared (Rectangular beams) | 4403.25.01.50 |
25% | Misclassifying as Logs → Still 25%, but documentation mismatch. |
| Round/Irregular Logs (Unsquare) | 4403.26.01.50 |
25% | Misclassifying as Squared → Potential penalty for incorrect declaration. |
| Smallest Dimension < 15 cm | ❌ Wrong Code | N/A | Must use different HS code (e.g., 4403.99). Do not use 4403.25/26. |
| With Bark Intact | ❌ Wrong Code | N/A | 4403.25/26 assume bark/sapwood stripped. If bark intact, different code. |
📌 Important:
- Dimension is Key: If the smallest cross-sectional dimension is less than 15 cm, these HS codes are invalid. Use the appropriate "Other" coniferous code.
- Bark Status: These codes assume bark/sapwood is stripped. If bark is present, clarify in documentation.
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Mixed Sizes | Ensure all pieces meet the ≥15 cm criterion for these codes. If mixed, declare the majority or separate shipments. |
| Bark Presence | If bark is present, do not use these codes. Declare as "Wood in the rough with bark" under a different HS code. |
| Origin Dispute | If wood is from Canada (common for Western Hemlock), verify origin. US-origin or Canadian-origin may have 0% tariff under USMCA. This 25% duty applies if origin is China. |
| Fumigation Required | If phytosanitary issues arise, be prepared for fumigation costs ($500–$2000+ per container) and delays. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4403.25.01.50 / 4403.26.01.50 |
25% | Phytosanitary Certificate | High duty due to Section 301/IEEPA. |
| 🇨🇦 Canada | Same HS Code | 0% (USMCA) | Phytosanitary Certificate | North American trade benefits. |
| 🇨🇳 China | 4403.25/26 | 5% - 10% (Varies) | Phytosanitary Certificate | Lower base tariff, but import restrictions may apply. |
| 🇪🇺 European Union | 4403.25/26 | 0% - 3% | EUTS / FLEGT | Strict wood legality checks. |
| 🇬🇧 United Kingdom | 4403.25/26 | 0% - 3% | Timber Regulation | Post-Brexit, follows UK Timber Regulation. |
📌 Conclusion:
- US Tariff is 25% for China-origin Western Hemlock.
- Canadian Origin is duty-free under USMCA.
- EU/UK have lower base tariffs but strict legality and sustainability documentation (FLEGT/EUTS).
- Always verify origin before shipment to optimize duty costs.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Misclassifying "Roughly Squared" wood as "Logs"
👉 Consequence: Documentation mismatch → Customs delay, potential fines.
👉 Fix: Clearly state "Roughly Squared" or "Logs" on commercial invoice.
❌ Mistake 2: Ignoring the 15 cm dimension rule
👉 Consequence: Wrong HS code → Incorrect duty assessment → Penalties.
👉 Fix: Measure smallest cross-section of every log/plank.
❌ Mistake 3: Assuming all Western Hemlock is from Canada
👉 Consequence: If Chinese-origin, 25% duty applies. If declared as Canadian, fraud risk.
👉 Fix: Verify Certificate of Origin carefully.
❌ Mistake 4: No Phytosanitary Certificate
👉 Consequence: Detention, Fumigation, or Return.
👉 Fix: Obtain from exporting country’s agricultural authority before shipment.
✅ Correct Practice:
"Western Hemlock (Tsuga heterophylla) Logs/Timber, Roughly Squared/Unsquare, Smallest Dimension 15cm+, Stripped of Bark, Origin: [Country], with Phytosanitary Certificate"
🎯 VII. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mantra:
🔹 "Squared is Timber, Round is Log, Both 25%, Watch the Size!"
🔹 "Origin is King: Chinese 25%, Canadian 0%!"
🔹 "No Phytosanitary Certificate = No Entry!"
📌 Tips:
- If your Western Hemlock is originating from Canada, claim USMCA Preferential Tariff (0%).
- If originating from the US, claim Free Trade Agreement (0%).
- Only Chinese-origin Western Hemlock is subject to the 25% additional duty in this dataset.
- Pre-clearance: Consider applying for an Advance Ruling if classification is ambiguous.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Ensure Phytosanitary Certificate is ready.
📏 Measure wood dimensions to confirm ≥15 cm.
🌍 Verify Certificate of Origin to determine correct duty rate.
🚀 Let your Western Hemlock clear customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Counts!
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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。
从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。