Sawn Wood
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4403230135 | 35.0% | CN | US | 官方文档 |
| 4403240135 | 35.0% | CN | US | 官方文档 |
| 4409109040 | 35.0% | CN | US | 官方文档 |
| 4407120020 | 35.0% | CN | US | 官方文档 |
| 4407120019 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Sawn Wood (Cold Spruce / Fir Species)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Timber Imports
📌 Part I: Product Definition & Classification: Do You Really Understand "Sawn Spruce/Fir"?
Sawn wood, particularly from the Picea (Spruce) and Abies (Fir) genera, is a critical raw material in global construction, furniture manufacturing, and pulp/paper industries. In international trade, these softwoods are categorized based on their processing level and physical form.
Key Distinction Points:
- Logs/Rough Timber (4403): Raw logs or roughly squared timber, often used for structural beams or further processing.
- Sawn/Rammed Wood (4407): Longitudinally sawn or chipped mechanically, planed, sanded, finger-jointed, or end-jointed, but not further processed.
- Continuously Sawn Wood (4409): Wood shaped longitudinally (e.g., tongue-and-groove, molding, profilings) with a specific cross-section.
⚠️ Critical Classification Logic:
- If the wood is raw logs or roughly squared →归入 4403
- If the wood is sawed, planed, sanded, or finger-jointed (standard planks/lumber) →归入 4407
- If the wood is shaped (e.g., tongue-and-groove, decorative profiles) →归入 4409
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Processing Level |
|---|---|---|---|
4403.24.01.35 |
Wood of the Picea (Spruce) genus, rough or roughly squared | Raw logs, rough timber for structural use | ❌ Rough |
4403.23.01.35 |
Wood of the Abies (Fir) genus, rough or roughly squared | Raw logs, rough timber for construction | ❌ Rough |
4407.12.00.20 |
Cold Spruce sawn wood, meeting material standards, sawn wood form | Planed, sanded, or finger-jointed spruce lumber | ✅ Sawed/Sanded |
4407.12.00.19 |
Cold Spruce sawn wood, longitudinally sawn, thickness/treatment unspecified | Standard sawn planks, unspecified processing | ✅ Sawed |
4409.10.45.00 |
Cold Spruce sawn wood, within coniferous category, wood processed form | Shaped wood (e.g., tongue-and-groove, molding) | ✅ Shaped |
4409.10.90.40 |
Cold Spruce sawn wood, coniferous category, processed wood form | Processed wood with specific cross-sections | ✅ Shaped |
🔍 Key Reminder:
- All Shaped Wood (4409) is considered "processed" beyond simple sawing, often used for flooring, cladding, or furniture components.
- 4407 codes apply to standard lumber (planks, beams) that are sawn, planed, or sanded but not shaped.
- 4403 codes apply to rough timber, often requiring further processing before final use.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (including subsequent imports)
🎯 1. 4403.24.01.35 / 4403.23.01.35 —— Cold Spruce/Fir Logs/Rough Timber
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Surtax | +25% (USITC Footnote related to Section 301) |
| Section 122 Tariff | +10% (Specific tariff clause for certain Chinese timber products) |
| Total Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 → Section 122 → USITC:4403.24.01.35 / 4403.23.01.35 |
📌 Explanation:
- The 25% Section 301 surtax is applied to most Chinese wood products under US trade policy.
- The 10% Section 122 tariff is an additional levy on specific timber imports from China.
- Total 35% is a high tariff rate, requiring pre-clearance cost assessment.
🎯 2. 4407.12.00.20 / 4407.12.00.19 —— Cold Spruce Sawn Wood (Planks/Lumber)
| Item | Content |
|---|---|
| Basic Tariff | 0% |
| Section 301 Surtax | +25% |
| Section 122 Tariff | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:4407.12.00.20 / 4407.12.00.19 |
📌 Note:
- Identical to logs in terms of tax burden.
- Even if the wood is planed, sanded, or finger-jointed, it remains subject to the 35% total rate.
🎯 3. 4409.10.45.00 / 4409.10.90.40 —— Cold Spruce Shaped Wood (Tongue-and-Groove, Molding)
| Item | Content |
|---|---|
| Basic Tariff | 0% |
| Section 301 Surtax | +25% |
| Section 122 Tariff | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:4409.10.45.00 / 4409.10.90.40 |
📌 Note:
- Shaped wood (e.g., flooring, cladding profiles) is subject to the same 35% total rate.
- No tariff advantage for higher processing levels under current US-China trade terms.
🛠️ Part IV: Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include species (Spruce/Fir), dimensions, moisture content, grading standard (e.g., NDS, IRC) |
| ✅ Phytosanitary Certificate | ✔️ | Mandatory for wood products; issued by origin country’s plant quarantine authority |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cold Spruce Sawn Wood" or "Fir Logs" as applicable |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and packaging type (e.g., palletized, bundled) |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may qualify for preferential rates under FTA |
| ✅ Fumigation Certificate | ✔️ | Required if wood is not heat-treated (HT) or methyl bromide treated (MB) |
| ✅ Third-Party Inspection Report | ✔️ | WPL (Wood Packaging Material) compliance, if applicable |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Species Clear, Form Specific, Treatments Documented, Tariffs Avoided!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Raw Logs | 4403.24.01.35 (Spruce) / 4403.23.01.35 (Fir) |
Misdeclare as "Sawn Wood" → Higher scrutiny |
| Sawn Planks (Planed/Sanded) | 4407.12.00.20 / 4407.12.00.19 |
Misdeclare as "Shaped Wood" → Unnecessary 10% Section 122 risk |
| Tongue-and-Groove Flooring | 4409.10.45.00 / 4409.10.90.40 |
Misdeclare as "Raw Logs" → Rejection due to processing mismatch |
| Heat-Treated Wood | Add "HT" to description | Omit treatment info → Customs detention |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Sawn Wood | Provide customer order + design specs to avoid "non-standard" classification |
| Wood with Insects/Pests | Provide Phytosanitary Certificate + Fumigation Proof |
| Wood for Construction Use | Specify "Structural Lumber" to align with 4403 or 4407 |
| Wood for Furniture/Decor | Specify "Shaped Wood" if applicable to 4409 |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4403/4407/4409 |
35% (China-origin) | Phytosanitary + Fumigation | High tariff burden |
| 🇨🇳 China | 4403/4407/4409 |
0% - 5% | GB Standards | No additional surtaxes |
| 🇪🇺 EU | 4403/4407/4409 |
0% (if FSC/PEFC certified) | CE + EUDR Compliance | No additional surtaxes |
| 🇦🇺 Australia | 4403/4407/4409 |
5% | IPPC Mark | No additional surtaxes |
| 🇯🇵 Japan | 4403/4407/4409 |
0% - 3% | IPPC Mark | No additional surtaxes |
📌 Conclusion:
- USA is the only market imposing a 35% total tariff on Chinese sawn wood;
- China-origin wood faces high clearance costs in the US, suggesting supply chain adjustment or preferential origin strategies.
📌 Part VI: Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Logs" as "Sawn Wood" to avoid 35% tariff
👉 Consequence: Customs rejection + fines due to misclassification
❌ Mistake 2: Omitting "HT" (Heat Treatment) status
👉 Consequence: Phytosanitary violation → Cargo detention/return
❌ Mistake 3: Using vague terms like "Wood Planks"
👉 Consequence: Unclear classification → Delayed clearance + additional taxes
❌ Mistake 4: Ignoring Section 122 Tariff
👉 Consequence: Unexpected 10% surtax → Profit margin erosion
✅ Correct Practice:
"Cold Spruce Sawn Wood, 2x4, Planed, Heat-Treated (HT), FSC Certified, Model XYZ, Phytosanitary Certificate Attached"
🎯 Part VII: Conclusion: Professional Declaration, Save Time & Cost!
🎯 Remember This Mnemonic:
🔹 "Species Clear, Form Specific, Treatments Documented, Tariffs Avoided!"
🔹 "HS Code Determines Fate, 35% Tariff is High, Misclassification Costs Thousands!"
📌 Pro Tip:
If your wood is originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for Section 301/122 Exemptions, with rates as low as 0%~5%.
Recommend Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Your Sawn Wood Clears Customs Smoothly, Exports Efficiently, Maximizes Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
用户评价
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。