Unprocessed Deep Red Mahogany
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4403490200 | 35.0% | CN | US | 官方文档 |
| 4403120060 | 35.0% | CN | US | 官方文档 |
| 4412314200 | 43.0% | CN | US | 官方文档 |
| 4407290206 | 35.0% | CN | US | 官方文档 |
| 4403490200 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌲 Unprocessed Deep Red Mahogany (Tropical Lumber)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What is "Deep Red Mahogany"?
Deep Red Mahogany is a premium tropical hardwood known for its durability and rich color. In international trade, it is classified based on its processing state and physical form. The key distinction lies in whether it is rough-sawn (unprocessed), veneer sheets, or structural beams.
⚠️ Key Classification Logic:
- If the wood is roughly squared or merely sawn (unprocessed for specific use like veneer or furniture parts) → It falls under Chapter 44 (Wood and wood articles), specifically Heading 4403 (Wood charcoaled) or 4407 (Wood sawn).
- If it includes specific outer bark or core requirements → It may fall under Heading 4412 (Veneer sheets, plywood).
- Crucial Note: All entries below reflect US import duties on goods originating from China, including Section 301 tariffs and IEEPA surcharges.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the four distinct HS Codes applicable to Unprocessed Deep Red Mahogany, depending on the specific physical form and intent:
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
4403.49.02.00 |
Wood treated with paint or varnish or mechanically shaped; unworked or roughly squared... | Rough-sawn Lumber / Square Timber. The wood is in its natural tropical state, merely squared or sawn. | ✅ Unprocessed / Rough |
4403.12.00.60 |
Wood, roughly squared or merely sawn lengthwise...; coniferous? No. Tropical hardwoods. | General Unprocessed Tropical Timber. Fits the definition of non-coniferous, unprocessed tropical wood. | ✅ Unprocessed |
4412.31.42.00 |
Plywood, veneered with other wood...; with at least one outer ply made of tropical wood (e.g., Mahogany). | Veneer/ Plywood Core. Specifically applies if the product involves a veneer sheet where the outer layer is Mahogany. | ✅ Processed (Veneered) |
4407.29.02.06 |
Wood sawn lengthwise... other than tropical; Mahogany used outdoors. | Sawn Timber for Outdoor Use. Based on the principle of "other categories," assigned to tropical wood for outdoor applications. | ✅ Sawn (Specific Use) |
🔍 Critical Reminder:
- HS 4403.49.02.00 and 4403.12.00.60 are for raw, rough timber.
- HS 4412.31.42.00 is for veneered/plywood products containing Mahogany.
- HS 4407.29.02.06 is a specific fallback for outdoor-sawn timber.
- Do not mix these codes. Misclassification leads to high penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards (including subsequent imports)
🎯 1. 4403.49.02.00 & 4403.12.00.60 —— Unprocessed Tropical Lumber (Rough-Sawn)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.44.03) |
| IEEPA Additional Duty | +10.0% (For China/HK products, from Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ NOT Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4403.49.02.00 / 4403.12.00.60 → FOOTNOTE:9903.44.03 |
📌 Explanation:
- "0% Base" reflects the standard MFN rate for raw tropical wood.
- "25% Section 301" is the punitive tariff added by the US Trade Representative for Chinese origin goods.
- "10% IEEPA" is the additional surcharge under the International Emergency Economic Powers Act.
- Total 35% is the final landed cost impact before shipping/insurance.
🎯 2. 4412.31.42.00 —— Veneered Plywood with Mahogany Outer Ply
| Item | Content |
|---|---|
| Base Duty Rate | 8.0% (Ad valorem) |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 43.0% |
| Tax Calculation | CIF Value × 43% |
| De Minimis Exemption | ❌ NOT Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4412.31.42.00 → FOOTNOTE:9903.44.03 |
📌 Explanation:
- This code is for processed wood products (plywood/veneers).
- Because it is processed, the Base Duty is higher (8%).
- Total 43% is the highest tariff among the options.
- Caution: Ensure the product truly qualifies as "veneered with outer ply of Mahogany" to use this code.
🎯 3. 4407.29.02.06 —— Sawn Timber for Outdoor Use
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem) |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ NOT Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4407.29.02.06 → FOOTNOTE:9903.44.03 |
📌 Explanation:
- Similar to 4403 codes, the base rate is low.
- Applied specifically when the wood is identified as sawn for outdoor use based on "other category" principles.
- Total 35%.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Deep Red Mahogany," HS Code, and Country of Origin (China). |
| ✅ Packing List | ✔️ | Detail the dimensions, weight, and type of wood (e.g., "Roughly Squared Logs" vs. "Sawn Boards"). |
| ✅ Phytosanitary Certificate | ✔️ | CRITICAL for all wood products. Proves the wood is free from pests/diseases. |
| ✅ ISPM 15 Marking | ✔️ | Wood packaging material must be heat-treated/fumigated and marked with the ISPM 15 stamp. |
| ✅ FSC Certification (Optional) | ✔️ | If marketed as sustainable, provides buyer confidence (not mandatory for customs duty). |
| ✅ Material Test Report | ✔️ | Confirms species is "Deep Red Mahogany" (Swietenia macrophylla) and not endangered CITES species (if applicable). |
✅ 2. Declaration Tips (Golden Rules)
🔥 “Specs Match, Origin Clear, Wood Dry, Pests Gone!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Rough Sawn Lumber | 4403.49.02.00 or 4403.12.00.60 |
Misdeclare as "Furniture Part" → Higher duty/Seizure |
| Veneer Sheets | 4412.31.42.00 |
Misdeclare as "Raw Wood" → Incorrect tax base |
| Outdoor Timber | 4407.29.02.06 |
Ignore "Outdoor Use" intent → Potential re-classification |
| Mixed Wood Shipments | Declare each species separately | Bundle as "Miscellaneous Wood" → Penalty for inaccurate declaration |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| CITES Regulated | If Deep Red Mahogany is listed under CITES Appendix II, you MUST provide a CITES Export Permit from China and Import Permit from the US (if required). Failure = Seizure. |
| Moisture Content | Ensure wood is properly dried and treated to meet ISPM 15 standards. Green wood may be rejected. |
| Value Declaration | Declare the true CIF value. Under-invoicing triggers audits and fines. |
| Packaging | Use heat-treated pallets. Wooden crates must have ISPM 15 stamps. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4403.49.02.00 |
35% (Lumber) / 43% (Veneer) | Phytosanitary + ISPM 15 | High tariffs due to Section 301 & IEEPA |
| 🇨🇳 China | 4403.49.02.00 |
0% (Export) | None (for export) | China is a major exporter of this wood |
| 🇪🇺 EU | 4403.49.02.00 |
0% (Most Favored Nation) | EUTR (European Union Timber Regulation) | Strict legality verification required |
| 🇬🇧 UK | 4403.49.02.00 |
0% | UK TTR (Timber Trade Regulation) | Post-Brexit rules apply |
| 🇯🇵 Japan | 4403.49.02.00 |
0% - 5% | Phytosanitary | Lower duties, strict quality checks |
📌 Conclusion:
- USA has the highest tariff burden (35-43%) for Chinese-origin Deep Red Mahogany.
- EU, UK, and Japan have lower or zero base duties, but strict legality/phytosanitary checks.
- Cost-Saving Strategy: If possible, source from non-China origins (e.g., Central/South America) to avoid Section 301/IEEPA tariffs, but check for CITES restrictions.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Ignoring CITES Regulations
👉 Consequence: Goods seized at border, fines up to $10,000+ per shipment.
✅ Fix: Verify if your specific Mahogany species is CITES-listed. Get permits.
❌ Mistake 2: Misdeclaring Raw Wood as "Finished Furniture"
👉 Consequence: Duty rate jumps from 35% to higher levels for manufactured goods, plus false declaration penalties.
✅ Fix: Clearly state "Unprocessed Lumber" or "Rough-Sawn Timber."
❌ Mistake 3: No Phytosanitary Certificate
👉 Consequence: Quarantine detention, fumigation at your cost, or rejection.
✅ Fix: Obtain certificate from Chinese Customs before shipment.
❌ Mistake 4: Using Untreated Wooden Pallets
👉 Consequence: Rejected entry, removal of pallets at your expense.
✅ Fix: Use only ISPM 15-marked pallets.
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!
🎯 Remember the Mantra:
🔹 “Raw Wood = 35% Duty; Veneer = 43% Duty”
🔹 “Phytosanitary is King, CITES is Queen”
🔹 “ISPM 15 on Pallets, or You Pay the Fee!”
📌 Pro Tip:
If your Deep Red Mahogany is destined for the US, consider transshipping through a non-China origin country (like Mexico or Canada) only if the transformation is substantial enough to change the origin. Otherwise, the 35-43% duty is unavoidable.
Always apply for a Pre-Ruling (ISF + Advance Ruling) to confirm the exact HS Code and duty liability before shipping.
📣 Take Action Now:
📞 Contact a licensed customs broker.
📄 Prepare your Phytosanitary Certificate and CITES Permits.
🚀 Clear customs smoothly, protect your profit margins!
✨ Professional Customs 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。