Unprocessed Coniferous Timber
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4401110000 | 35.0% | CN | US | 官方文档 |
| 4401210000 | 35.0% | CN | US | 官方文档 |
| 4403260164 | 35.0% | CN | US | 官方文档 |
| 4403260165 | 35.0% | CN | US | 官方文档 |
| 4407190092 | 35.0% | CN | US | 官方文档 |
| 4407190093 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌲 Unprocessed Coniferous Timber (Raw Coniferous Logs & Timber)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Expert Import Strategy
📌 One: Product Definition & Classification – What Exactly Is "Unprocessed Coniferous Timber"?
Unprocessed coniferous timber refers to raw wood from cone-bearing trees (such as pine, spruce, fir, larch, cedar) that has not been sawn, planed, or chemically treated, and is still in its natural form — whether as logs, billets, twigs, faggots, or roughly squared timber.
This category includes: - Logs (whole tree trunks, debarked or not) - Billets (short sections of logs) - Twigs & faggots (small branches bundled together, often used for fuel) - Roughly squared timber (cut to approximate rectangular shape but not planed or smoothed)
⚠️ Critical Distinction:
- If the wood is sawn, planed, or treated (e.g., pressure-treated, kiln-dried, or chemically preserved) → Not unprocessed → Different HS Code applies.
- If it’s agglomerated into pellets, briquettes, or logs → May fall under fuel wood category (e.g., 4401.11.00.00), even if coniferous.
📦 Two: HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Subcategory | Tax Status | Key Notes |
|---|---|---|---|---|
4401.11.00.00 |
Fuel wood, in logs, billets, twigs, faggots, or similar forms; coniferous | Fuel wood – Coniferous | ✅ 25% Total Tax | Includes logs used for burning, not structural use |
4401.21.00.00 |
Wood in chips or particles; coniferous | Wood chips – Coniferous | ✅ 25% Total Tax | Used for pulp, paper, or biomass energy |
4403.26.01.64 |
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared; other coniferous | Other logs & timber – Other | ✅ 25% Total Tax | Raw logs not used for fuel; general construction/industrial use |
4403.26.01.65 |
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared; other coniferous | Other – Other | ✅ 25% Total Tax | Applies to non-standard or miscellaneous coniferous rough timber |
🔍 Key Insight:
- All four HS codes are subject to a 25% total tariff, despite different descriptions.
- The base duty is 0%, but a 25% additional tariff is applied due to trade policy measures.
- This applies regardless of origin, but most heavily impacts goods from China (CN).
💰 Three: 2026 Tariff Breakdown – Detailed Tax Clause Explanation
✅ Applicable Country: United States (US)
✅ Origin: China (CN) or other countries under U.S. trade restrictions
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 4401.11.00.00 – Fuel Wood (Logs, Billets, Twigs, Faggots) – Coniferous
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Additional Tariff (USITC) | +25.0% (under Section 301 of U.S. Trade Act) |
| IEEPA Add-on | +0% (not applicable here) |
| Total Effective Tariff | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ No (denied under U.S. customs rules) |
| Legal Basis Path | USITC: 4401.11.00.00 → FOOTNOTE: 9903.88.01 |
📌 Explanation:
- This is not a "normal" tariff — it’s a Section 301 retaliatory duty imposed on Chinese-origin goods deemed to have unfair trade practices. - Even if the wood is used for fuel, it’s still subject to this 25% add-on. - No exemption for small shipments — de minimis does not apply.
🎯 2. 4401.21.00.00 – Wood in Chips or Particles – Coniferous
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC) | +25.0% |
| IEEPA Add-on | +0% |
| Total Effective Tariff | 25.0% |
| Tax Calculation | CIF × 25% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC: 4401.21.00.00 → FOOTNOTE: 9903.88.01 |
📌 Note:
- Wood chips from coniferous trees are treated the same as logs under U.S. trade law. - Used in pulp, paper, or biomass energy — still subject to 25% due to origin. - No distinction between industrial vs. fuel use.
🎯 3. 4403.26.01.64 – Rough Coniferous Timber – Other Logs & Timber
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC) | +25.0% |
| IEEPA Add-on | +0% |
| Total Effective Tariff | 25.0% |
| Tax Calculation | CIF × 25% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC: 4403.26.01.64 → FOOTNOTE: 9903.88.01 |
📌 Key Point:
- Applies to raw, unprocessed coniferous timber that is not used for fuel. - Includes logs used in construction, lumber production, or furniture making. - Same 25% rate — no relief based on intended use.
🎯 4. 4403.26.01.65 – Rough Coniferous Timber – Other
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC) | +25.0% |
| IEEPA Add-on | +0% |
| Total Effective Tariff | 25.0% |
| Tax Calculation | CIF × 25% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC: 4403.26.01.65 → FOOTNOTE: 9903.88.01 |
📌 Use Case:
- For non-standard or irregularly shaped coniferous timber. - May include small-diameter logs, off-cuts, or waste material. - Still subject to full 25% tariff.
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Unprocessed Coniferous Timber – Logs, Rough, Not Treated" |
| ✅ Bill of Lading / Air Waybill | ✔️ | Proves shipment origin and destination |
| ✅ Packing List | ✔️ | Shows quantity, dimensions, and packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | Critical — if from China, triggers 25% tariff |
| ✅ Product Photos (with markings) | ✔️ | Prove it's raw, unprocessed, and coniferous |
| ✅ Fumigation Certificate (if applicable) | ✔️ | Required for wood from certain countries (e.g., China, Russia) |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | ✔️ | Avoids disputes at port |
✅ 2.申报技巧 (申报口诀 – "Clear & Accurate = Smooth Clearance")
🔥 “Raw not sawn, bark on or off, coniferous not treated — 25% it’s, no escape!”
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Logs from pine tree, no sawing, bark intact | 4403.26.01.64 or 4403.26.01.65 |
4407.19.00.92 (sawn timber) |
Incorrect classification → higher risk of audit & penalties |
| Wood chips from spruce | 4401.21.00.00 |
4403.26.01.64 |
Wrong category → extra duty, delay |
| Faggots made of fir twigs | 4401.11.00.00 |
4403.26.01.64 |
Missed fuel wood classification → overpaying |
| Timber with sapwood removed, roughly squared | 4403.26.01.64 |
4407.19.00.92 |
Wrong if not planed or sanded |
✅ 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Wood from Vietnam, Malaysia, or Canada | Check for Section 301 exclusions — some countries are exempt from 25% tariff |
| Wood used for export to EU or Japan | No 25% tariff — EU: 0% (if CE-compliant), Japan: 0% |
| Wood from Russia or Belarus | May be subject to additional sanctions — consult U.S. OFAC |
| Small shipment (<$800) | ❌ No de minimis exemption — still pays 25% in U.S. |
| Re-import of used timber | Must declare as used goods — may trigger different rules |
🌍 Five: Global Customs Comparison (2026 Update)
| Country | Recommended HS Code | Base Duty | Additional Tariffs | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4401.11.00.00, 4401.21.00.00, 4403.26.01.64/65 |
0% | +25% (USITC) | High risk — 25% total |
| 🇨🇳 China | 4401.11.00.00, 4403.26.01.64 |
5% | 0% | No extra tariffs |
| 🇪🇺 European Union | 4403.26.01.64 |
0% | 0% (if CE) | No additional tariffs |
| 🇯🇵 Japan | 4403.26.01.64 |
0% | 0% | No extra fees |
| 🇦🇺 Australia | 4403.26.01.64 |
5% | 0% | No additional duties |
📌 Takeaway:
- Only the U.S. imposes the 25% additional tariff on Chinese-origin unprocessed coniferous timber. - EU, Japan, and Australia are much more favorable — ideal for re-export or processing hubs.
📌 Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Declaring raw logs as sawn timber (4407.19.00.92)
👉 Result: Underpaid duties → back taxes + penalties + interest
❌ Mistake 2: Not specifying coniferous in description
👉 Result: Customs may reclassify as non-coniferous → higher risk of audit
❌ Mistake 3: Using "wood logs" instead of "unprocessed coniferous timber"
👉 Result: Vague description → delayed clearance or refusal
❌ Mistake 4: Assuming small shipments (<$800) are exempt
👉 Result: Still pays 25% — de minimis does NOT apply in this category
✅ Correct Declaration Example:
"Unprocessed Coniferous Timber – Logs, Rough, Not Treated, from Pinus sylvestris (Scots Pine), Origin: Russia, CIF Value: $12,500, HS Code: 4403.26.01.64"
🎯 Seven: Final Verdict – Master Your Timber Import Game!
🎯 Remember the Golden Rule:
🔹 "If it’s raw, not sawn, and coniferous — it’s 25% in the U.S., no matter what!"
🔹 "De minimis? Not for timber. Don’t gamble."
🔹 "HS Code is king — one wrong digit, and your profit vanishes."
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Ruling) from U.S. Customs before shipment — avoid surprises.
✅ Use a licensed broker experienced in wood & timber imports — especially for Chinese-origin goods.
📣 Act Now!
📞 Contact a customs expert or licensed broker today
🚀 Secure your HS Code pre-ruling
💼 Ensure smooth, low-risk, cost-effective clearance — every time!
✨ Your Timber, Your Rules — But Only If You Know the Code!
💼 Precision in classification = Profit in the bank!
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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。