Walnut Wood Construction Timber
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9403308005 | 35.0% | CN | US | 官方文档 |
| 9403910080 | 35.0% | CN | US | 官方文档 |
| 4418300100 | 38.2% | CN | US | 官方文档 |
| 4418999140 | 38.2% | CN | US | 官方文档 |
| 4407990261 | 35.0% | CN | US | 官方文档 |
| 4407990295 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Walnut Wood Construction Timber & Decorative Components
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Walnut Wood Timber"？
Walnut wood (Juglans spp.) is a high-value hardwood widely used in premium furniture, decorative veneers, and architectural joinery. In international trade, "Walnut Wood Construction Timber" is not a single unified HS code but a spectrum of products depending on processing level and intended use.
Key Distinctions: * Moulded/Continuous Shaped Wood (Profiled): Edges profiled, tongue-and-groove, or shaped for installation → Chapter 44.09. * Built Joinery/Pre-assembled: Doors, windows, kits of joinery, or specific building components → Chapter 44.18. * Decorative Items/Statuary: Carved ornaments, wall panels, decorative strips not strictly for structural building → Chapter 44.20.
⚠️ Critical Classification Point:
- If the wood is simply sawn or planed but has been moulded/skived/contoured (e.g., skirting boards, architraves), it falls under 4409.
- If it is part of a kit or specific building component (like a pre-fabricated door or window frame), it falls under 4418.
- If it is purely decorative (e.g., ornamental strips, artistic veneers) and not structural joinery, it may fall under 4420.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
4409.29.51.00 |
Walnut wood, moulded/continuous shaped wood; non-coniferous, for matching/decorative strips | Skirting boards, picture rails, decorative mouldings | 35.0% |
4418.91.91.95 |
Other made-up wooden building joinery (not doors/windows); walnut wood | Custom architectural woodwork, non-standard building components | 38.2% |
4409.29.91.00 |
Walnut wood, moulded/continuous shaped wood; other non-coniferous species | General decorative wood profiles, non-specific mouldings | 35.0% |
4420.90.80.00 |
Other wooden articles; walnut wood decorative items | Decorative wood panels, ornamental strips, non-structural decor | 38.2% |
4420.19.00.00 |
Wooden statuary and other articles of wood, carved or otherwise worked; other | Purely decorative wooden ornaments, artistic walnut pieces | 13.2% |
4418.99.91.95 |
Other made-up wooden building joinery; walnut wood | Miscellaneous construction wood products not elsewhere specified | 38.2% |
🔍 Key Reminder:
-4409is for wood that has been shaped (moulded, tongued, grooved) but is still essentially raw lumber/profiling.
-4418is for made-up articles (assembled or specifically cut for construction, e.g., kits for doors/windows).
-4420is for ornamental/decorative articles that are not part of the building structure itself.
-4420.19.00.00is the ONLY item with a significantly lower tariff (13.2%), but it strictly applies to statuary/ornaments, not construction timber. Misdeclaring construction timber as "statuary" is a high-risk customs violation.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4409.29.51.00 & 4409.29.91.00 —— Moulded Walnut Wood Profiles
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) for 4409.29.51; 3.2% for 4409.29.91 (Wait, data says 0% for 4409.29.51 and 0% for 4409.29.91? No, data says 4409.29.51.00 base 0.0%, 4409.29.91.00 base 0.0%. Let's re-read data carefully.)(Correction based on DATA): Both 4409.29.51.00 and 4409.29.91.00 have a base duty of 0.0%. |
| USITC Section 301 Surcharge | +25% (Under US Trade Act Section 301) |
| IEEPA Surcharge | +10% (For China/HK origin, effective Nov 10, 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4409.29.51.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Although the base duty is 0%, the 35% total rate is driven entirely by the 25% Section 301 tariff and 10% IEEPA tariff.
- This applies to moulded/contoured walnut wood profiles (e.g., skirting, architraves).
- High Tariff Warning: Do not confuse with raw lumber. Even though base duty is low, the add-ons make it expensive.
🎯 2. 4418.91.91.95 & 4418.99.91.95 —— Other Made-Up Wooden Building Joinery
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| USITC Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4418.xxxxx → FOOTNOTE:9903.88.01 |
📌 Explanation:
- These codes apply to constructed wood components (e.g., pre-fab wall panels, kits for joinery).
- The base duty is slightly higher (3.2%), leading to a 38.2% total rate.
- This is the highest tax bracket for walnut wood products in the dataset.
🎯 3. 4420.90.80.00 —— Other Wooden Decorative Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| USITC Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4420.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code is for decorative items (e.g., ornamental wood strips) that are not strictly "building joinery."
- Despite being "decorative," it is still subject to the full 301 and IEEPA surcharges, resulting in 38.2%.
🎯 4. 4420.19.00.00 —— Wooden Statuary & Other Carved Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| USITC Section 301 Surcharge | 0.0% (Exempted) |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No (deny_de_minimis for IEEPA) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4420.19.00.00 |
📌 Critical Note:
- This is the ONLY item with Section 301 (25%) exemption.
- Strict Definition: Only applies to statuary, carvings, and artistic wooden items.
- WARNING: You CANNOT classify construction timber, skirting boards, or building panels as "statuary" to save tax. This is fraud. Only genuine decorative art pieces qualify.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail wood species (Juglans nigra/mandshurica), processing type (moulded, carved, sawn), and dimensions. |
| ✅ Photos (Labeled) | ✔️ | Clear images showing edges, profiles, and any carvings. Crucial to distinguish between 4409 (moulded) and 4420 (carved/decorative). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Walnut Wood Moulded Trim" or "Wooden Decorative Ornament" – avoid generic terms like "Wood." |
| ✅ Bill of Lading | ✔️ | Ensure packaging details match the HS code description. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove China origin and subject it to 301/IEEPA taxes. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Profiled is 4409, Built is 4418, Carved Art is 4420.19. Tax Savings Only for Art, Not for Trim!”
| Scenario | Correct HS Code | Risk of Misclassification |
|---|---|---|
| Walnut skirting boards, architraves, mouldings | 4409.29.51.00 / 4409.29.91.00 |
If declared as "Statuary" → 13.2% vs 35% → High Risk of Audit & Penalty |
| Pre-fab door frames, window kits, wall paneling | 4418.91.91.95 / 4418.99.91.95 |
If declared as "Lumber" → Base duty 0-3.2%, but still 35-38.2% total. Misdescription causes delays. |
| Decorative wooden wall plaques, carved strips | 4420.90.80.00 |
If declared as "Statuary" → 13.2% → High Risk if not truly artistic/statuary. |
| Genuine wooden sculptures, carvings | 4420.19.00.00 |
Only if artistic. Cannot include functional building parts. |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If a container has both skirting (4409) and carvings (4420.19), separate lines on the invoice. Do not average the HS codes. |
| "Decorative" Wood Panels | If the wood panel is used for wall cladding (building function), it likely falls under 4418 (38.2%), not 4420 (38.2%). However, if it's purely ornamental, 4420.90.80.00 (38.2%). Note: Both 4418 and 4420.90.80 are 38.2%, so the distinction is less about tax and more about correct description. |
| Veneer Sheets | If the product is thin veneer slices for gluing, ensure it is not classified as "wood" but potentially "veneer" under different subheadings. However, the provided data focuses on "Walnut Wood Construction Timber," so assume solid or profiled wood. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4409.29.51.00 / 4418.xxxx / 4420.xxxx |
35.0% (4409) / 38.2% (4418/4420) / 13.2% (4420.19) | FSC (if applicable), Phytosanitary Certificate | Highest Tariff Market. 301 + IEEPA apply to almost all wood products from China. |
| 🇨🇳 China | 4409.29.51.00 |
0% (Import Duty) | Phytosanitary | No 301/IEEPA. |
| 🇪🇺 EU | 4409.29.51.00 |
0% - 2.4% | EUTR (Timber Regulation), FSC | No "Section 301" equivalent, but strict sustainability laws. |
| 🇬🇧 UK | 4409.29.51.00 |
0% - 2.4% | UK Timber Regulation | Post-Brexit rules apply. |
📌 Conclusion:
- The USA is the most expensive market for walnut wood due to Section 301 and IEEPA tariffs.
-4420.19.00.00(13.2%) is the only "loophole" but is strictly for art/statuary, not construction.
-4409(35.0%) is the standard for moulded wood (trim/moulding).
-4418&4420.90(38.2%) are for constructed/decorative non-statuary items.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring Skirting Boards as "Statuary" to get 13.2%
👉 Consequence: Customs rejection, penalty, back-tariff of 25% difference. Skirting is functional building material (4409), not art.
❌ Mistake 2: Declaring Pre-fab Door Kits as "Raw Timber"
👉 Consequence: Even if base duty is low, the 301/IEEPA surcharges (35-38.2%) still apply. Misdescription causes customs delays and audits.
❌ Mistake 3: Ignoring Phytosanitary Requirements
👉 Consequence: Wood products from China require fumigation certificates. Without it, cargo is quarantined or returned.
❌ Mistake 4: Using Generic Descriptions like "Wood"
👉 Consequence: CBP (US Customs) will assign the highest duty rate or request detailed breakdown, causing clearance delays.
✅ Correct Practice:
"Walnut Wood Moulded Skirting Board, Profiled Edges, Length 2.4m, HS 4409.29.51.00. Fumigated. China Origin."
🎯 VII. Conclusion: Professional Declaration, Cost Control!
🎯 Remember the Mnemonic:
🔹 "Moulded Wood = 35% (
4409)"
🔹 "Building Joinery = 38.2% (4418/4420.90)"
🔹 "Art/Statuary = 13.2% (4420.19)"
🔹 "Never Lie to Customs – The 25% Penalty is Real!"
📌 Pro Tip:
If you are importing decorative wooden items, ensure they are genuinely artistic to qualify for 4420.19.00.00. If in doubt, classify as 4409 or 4418 and budget for the 35-38.2% tax. For construction timber, expect 35-38.2% total duty.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📤 Provide detailed product photos and technical drawings.
🛡️ Apply for Pre-裁定 (Advance Ruling) if the product's classification is ambiguous.
🚀 Accurate classification saves thousands in tariffs and prevents seizure!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Your Profit Margin Depends on the HS Code!
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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。