Teak Furniture Square Timber
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4407230100 | 35.0% | CN | US | 官方文档 |
| 4407290296 | 35.0% | CN | US | 官方文档 |
| 4418999195 | 38.2% | CN | US | 官方文档 |
| 4421999400 | 35.0% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4418300100 | 38.2% | CN | US | 官方文档 |
商品图片
AI分析
🌳 Teak Furniture Square Timber (Outdoor Grade)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Decoding "Teak Square Timber"
Teak furniture square timber, specifically for outdoor use, represents a high-value hardwood commodity. In international trade, its classification depends strictly on the processing method (sawing direction), dimensions (thickness), and end-use (structural vs. general wood product). Misclassification can lead to significant tariff discrepancies due to the complex tariff structure applied to Chinese-origin wood products entering the US market.
⚠️ Key Distinction Point:
- Raw/Primary Processing: If the teak is merely sawn longitudinally (square shape) without further transformation into specific structures → Classified under Chapter 44 (Wood and articles of wood).
- Finished/Structural Use: If cut into beams, pillars, or specific construction components → May fall under 4418.
- Dimensional Threshold: Thickness >6mm is a critical factor for certain subheadings.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Data)
| HS Code | Summary Description | Classification Logic | Key Characteristics |
|---|---|---|---|
4407.23.01.00 |
Teak outdoor square timber, longitudinally sawn | Primary Wood Product | Longitudinal sawing, specific teak variety classification |
4407.29.02.96 |
Teak outdoor square timber, other tropical wood, >6mm thick | Other Tropical Wood | Thickness exceeds 6mm, falls under "other" tropical woods |
4418.99.91.95 |
Teak outdoor square timber, building/structural wood product | Structural/Building Component | Used as construction material, part of building structure |
4421.99.94.00 |
Teak outdoor square timber, other wood products, edge-glued category | Other Wood Product (Edge-Glued) | Fits into "other" categories, specifically edge-glued timber |
4421.99.98.80 |
Teak outdoor square timber, other wood products, no conflict with exclusions | Other Wood Product (General) | General "other" category, safe from specific exclusions |
4418.30.01.00 |
Teak outdoor square timber, pillars, beams, or carpentry work | Structural Timber (Beams/Pillars) | Specifically identified as structural elements like beams |
🔍 Critical Analysis:
- 4407 Series: Applies to wood sawn lengthwise, whether or not chipped, planed, or tongued. It is the most common classification for raw or semi-finished teak timber. - 4418 Series: Applies to builders' joinery and carpentry. If the square timber is cut to specific structural dimensions (beams/pillars) for immediate construction use, this chapter applies. - 4421 Series: Catch-all for other wood articles. Used when the item doesn't fit neatly into 4407 (sawn wood) or 4418 (builders' joinery), but is still a manufactured wood product.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply (Section 301 & IEEPA measures)
🎯 1. 4407.23.01.00 & 4407.29.02.96 —— Primary/Other Tropical Teak
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Duty | +10.0% |
| Total Tariff Rate | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 301/IEEPA goods) |
| Legal Basis | Section 301 → IEEPA 122 → USITC 4407 |
📌 Explanation:
- The 0% base rate reflects standard WTO MFN rates for wood products.
- The 35% total is driven entirely by US trade remedies.
- Section 301 (25%): Targeted tariffs on Chinese imports.
- IEEPA 122 (10%): Additional surcharge on specific Chinese goods under emergency powers.
🎯 2. 4418.99.91.95 & 4418.30.01.00 —— Structural/Building Timber
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Duty | +10.0% |
| Total Tariff Rate | 38.2% |
| Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301 → IEEPA 122 → USITC 4418 |
📌 Explanation:
- Higher Base Rate: Structural wood products (Chapter 4418) often carry a base duty of 3.2% compared to 0% for raw sawn wood.
- Total Impact: The addition of 35% surcharges pushes the total to 38.2%.
- Risk: Misclassifying structural timber as raw timber (4407) to avoid the 3.2% base is a red flag for customs.
🎯 3. 4421.99.94.00 —— Edge-Glued / Other Wood Product
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Duty | +10.0% |
| Total Tariff Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301 → IEEPA 122 → USITC 4421 |
🎯 4. 4421.99.98.80 —— General Other Wood Product
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Duty | +10.0% |
| Total Tariff Rate | 38.3% |
| Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301 → IEEPA 122 → USITC 4421 |
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Teak Wood," "Square Timber," "Outdoor Grade," and HS Code. |
| ✅ Packing List | ✔️ | Detail dimensions (thickness, width, length) to verify against HS criteria (e.g., >6mm). |
| ✅ Species Declaration | ✔️ | Explicitly state "Tectona grandis" (Teak) to confirm it falls under Chapter 4407/4418/4421. |
| ✅ Fumigation Certificate (ISPM 15) | ✔️ | Critical for Wood Products. Without this, goods will be held or rejected. |
| ✅ Phytosanitary Certificate | ✔️ | Proof of health status, required for all wood imports into the US. |
| ✅ Product Photos | ✔️ | Show end-grain and side-grain to prove it is "square timber" and not pre-fabricated furniture. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Process Determines Code, Dimensions Matter, Structure Adds 3%!"
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Raw logs cut into square beams, no specific structural use | 4407.23.01.00 or 4407.29.02.96 |
It is still considered "sawn wood." Base duty 0%. |
| Teak beams cut to specific lengths for deck framing | 4418.30.01.00 |
Fits "pillars, beams" definition. Base duty 3.2%. |
| Teak pieces glued together for tables/chairs | 4421.99.94.00 |
Considered "other wood products," edge-glued. Base duty 0%. |
| Generic teak blocks not fitting other categories | 4421.99.98.80 |
Catch-all "other." Base duty 3.3%. |
⚠️ Warning: Do not attempt to classify structural timber (
4418) as raw timber (4407) to save 3.2%. Customs may audit the physical product. If it is cut for immediate construction use,4418is the correct classification.
✅ 3. Special Considerations
| Issue | Advice |
|---|---|
| Fumigation | Ensure ISPM 15 stamp is visible on every pallet. Missing stamps cause delays. |
| Species Verification | Teak is high-value. Customs may require DNA testing or expert appraisal to confirm it is not a substitute species. |
| Valuation | Declare CIF value accurately. The 35-38.3% tax is significant; under-declaration risks severe penalties. |
| Anti-Dumping | Verify if any specific anti-dumping duties apply to Chinese teak products (rare, but possible for processed wood). |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Estimated Total Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4407.23.01.00 / 4418.30.01.00 |
35.0% - 38.3% | High tariffs due to Section 301 & IEEPA. |
| 🇨🇳 China | 4407.23.01.00 |
~10-15% (Import) | Low base duties, but watch for environmental taxes. |
| 🇪🇺 EU | 4407.23.00 |
~5-8% | No Section 301 equivalent, but CBAM may apply to future carbon costs. |
| 🇦🇺 Australia | 4407.23.00 |
~5% | No major surcharges, but strict biosecurity laws. |
📌 Conclusion:
The US market is the most expensive for Chinese teak due to layered tariffs.
- Strategy: If possible, consider processing in a third country (e.g., Vietnam, Malaysia) to change origin, but ensure substantial transformation occurs.
- Costing: Factor in 35-38.3% landings costs for US imports.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Confusing "Teak Wood" with "Teak Furniture"
👉 Consequence: If declared as furniture (9403), it might face different duties. However, raw square timber is not furniture. Declaring as furniture when it is raw wood is misdeclaration.
❌ Mistake 2: Ignoring Thickness Thresholds
👉 Consequence: Failing to specify thickness (>6mm) can lead to incorrect classification under 4407.29 vs 4407.23, causing delays.
❌ Mistake 3: Missing Fumigation Certificate
👉 Consequence: Immediate hold at US port. De-minimis shipment may be rejected entirely.
❌ Mistake 4: Assuming 0% Base Duty = Low Cost
👉 Consequence: Ignoring the 35% surcharge leads to under-budgeting. Always calculate on CIF + 35%.
✅ Correct Practice:
"Tectona grandis (Teak) Square Timber, Outdoor Grade, Sawn, Length: 120cm, Width: 10cm, Thickness: 8cm, Fumigated, ISPM 15 Certified, HS: 4407.29.02.96"
🎯 VII. Conclusion: Professional Declaration, Risk Mitigation
🎯 Remember the Mantra:
🔹 "Sawn Wood 0%, Structural 3.2%, Add 35% Tax!"
🔹 "Fumigation is Key, Classification is King!"
📌 Pro Tip:
If your teak timber is processed further (e.g., milled into decking planks) in a country other than China, you may qualify for preferential origin. However, simple sawing in China does not change origin.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker to verify the exact HS code based on your product's precise dimensions and end-use.
📄 Ensure ISPM 15 Certification is attached to every shipment.
💰 Budget for 35-38.3% Total Duty for US imports.
✨ Precision in Classification Saves Thousands!
💼 Protect Your Supply Chain with Accurate HS Codes!
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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。