Western Red Cedar Rough Sawn Lumber
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4403260155 | 35.0% | CN | US | 官方文档 |
| 4408100145 | 35.0% | CN | US | 官方文档 |
| 4407190069 | 35.0% | CN | US | 官方文档 |
| 4403250155 | 35.0% | CN | US | 官方文档 |
| 4407190068 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌲 Western Red Cedar Rough Sawn Lumber
🌐 HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Is Your "Cedar" Really Cedar?
Western Red Cedar (Thuja plicata) is a premium softwood renowned for its natural rot resistance, aromatic scent, and straight grain. In international trade, it is primarily classified under Chapter 44 (Wood and Articles of Wood). However, precision in classification is critical because the form (log vs. lumber vs. veneer) drastically changes the HS Code and tax liability.
⚠️ Key Distinction:
- Logs/Raw Timber: Unprocessed or roughly trimmed stems → 4403.26.01.55 / 4403.25.01.55
- Rough Sawn Lumber: longitudinally sawn, planed, or otherwise worked, but not finished → 4407.19.00.68 / 4407.19.00.69
- Sawn Wood (Veneer Sheets/Planks): Thin slices or specific planks → 4408.10.01.45
📦 II. HS Code Classification Details (2024 Latest Tariff Alignment)
| HS Code | Product Description | Application Scenario | Form Status |
|---|---|---|---|
4403.26.01.55 |
Western Red Cedar Wood (Timber), Roughly Hewn or Simply Squared | Raw logs, rough beams, initial processing stage | ✅ Raw/Log |
4403.25.01.55 |
Western Red Cedar Logs (Thuja plicata), coniferous | Unprocessed logs, primary timber export | ✅ Raw/Log |
4408.10.01.45 |
Red Cedar Wood (Coniferous), Sawn Wood | Veneer sheets, thin planks, specific sawn categories | ✅ Sawn/Plank |
4407.19.00.69 |
Western Red Cedar Sawn Wood, Coniferous | Standard lumber, planed or sawn, ready for further processing | ✅ Sawn/Lumber |
4407.19.00.68 |
Rough Western Red Cedar Wood, Coniferous | Rough-sawn lumber, not further worked than sawn | ✅ Rough Sawn |
🔍 Critical Note:
- "Rough Sawn" specifically refers to wood that has been sawn but not planed or smoothed. This typically falls under 4407.
- If the wood is still in its log or roughly hewn state (before precise sawing), it may fall under 4403.
- 4408 is generally for thinner wood used for veneer or specific plank types, distinct from standard structural lumber.
💰 III. 2024 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (Subject to Section 301 & IEEPA regulations)
🎯 1. 4403.26.01.55 & 4403.25.01.55 — Western Red Cedar Logs/Raw Timber
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff | +25.0% (Added Tariff) |
| Section 122 Tariff | +10.0% (Additional Duty under specific trade provisions) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (High risk of seizure/rejection if declared under small shipments) |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12.01 → USITC: 4403.26.01.55 |
📌 Explanation:
- Base 0%: Most softwood logs enter the US duty-free under normal trade relations.
- Section 301 (+25%): Imposed due to trade tensions with China.
- Section 122 (+10%): Additional duty under specific trade enforcement clauses.
- Total 35%: A significant cost factor that must be included in landed cost calculations.
🎯 2. 4407.19.00.69 & 4407.19.00.68 — Rough Sawn Cedar Lumber
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12.01 → USITC: 4407.19.00.68/69 |
📌 Note:
- Sawn lumber is treated similarly to raw logs in terms of tariff rates (0% base + 35% additional).
- Misclassifying rough-sawn lumber as "finished" or "non-wood" can lead to severe penalties.
🎯 3. 4408.10.01.45 — Red Cedar Sawn Wood (Veneer/Planks)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12.01 → USITC: 4408.10.01.45 |
📌 Note:
- Even if the product is thin or planned for veneer, the 35% total tax remains consistent for Chinese-origin Western Red Cedar.
- Ensure the physical dimensions match the "sawn wood" definition in Chapter 44.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Western Red Cedar (Thuja plicata)" and HS Code. |
| ✅ Packing List | ✔️ | Detail dimensions, weight, and number of boards. |
| ✅ Phytosanitary Certificate | ✔️ | Critical: Proof of pest-free treatment from country of origin. |
| ✅ Fumigation Certificate | ✔️ | Required by USDA APHIS to prevent invasive species. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping document. |
| ✅ Species Identification | ✔️ | Supplier declaration confirming Thuja plicata (not other cedar types like Eastern Red Cedar). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Species Matters, Form Defines, Treatment is Key!”
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Rough Sawn Planks | 4407.19.00.68 – Rough Sawn Western Red Cedar |
Misclassifying as "Finished Furniture" → 0% (but high penalty for fraud) |
| Raw Logs | 4403.26.01.55 – Western Red Cedar Logs |
Declaring as "Lumber" → Delay in inspection |
| Veneer Sheets | 4408.10.01.45 – Red Cedar Sawn Wood |
Under-declaring value |
| Treated Wood | Highlight Fumigation in remarks | Failing to mention treatment → Rejection by USDA |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Sizes | Provide exact dimensions; avoid vague terms like "mixed sizes." |
| Mixed Shipments (Wood + Non-Wood) | Declare separately to avoid complex valuation issues. |
| USDA Inspection | Be prepared for possible physical inspection at port of entry. Delays are common. |
| End-Use Declaration | Specify if for outdoor decking, indoor cabinetry, etc., though it doesn’t change HS, it aids in phytosanitary review. |
🌍 V. Global Market Comparison (2024)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4407.19.00.68 / 4403.26.01.55 |
35% (China Origin) | USDA + Phytosanitary | High tariff due to Section 301 & 122 |
| 🇨🇳 China | 4407.19.00.68 |
5-10% | N/A | Standard import duties |
| 🇪🇺 EU | 4407.19.00.68 |
0-6% | FSC/PEFC (Optional) | No Section 301 equivalent |
| 🇯🇵 Japan | 4407.19.00.68 |
0-3% | IPPC Mark | Strict phytosanitary rules |
| 🇰🇷 South Korea | 4407.19.00.68 |
0% | Phytosanitary | KFTA benefits if applicable |
📌 Conclusion:
- USA is the most challenging market due to 35% total tariffs and strict phytosanitary controls.
- European and Asian markets offer lower tariffs but still require rigorous wood certification.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Misidentifying Cedar Species
👉 Consequence: Thuja plicata (Western) vs. Juniperus virginiana (Eastern) have different trade values and tariffs. Misdeclaration → Fine + Seizure.
❌ Error 2: Ignoring Phytosanitary Requirements
👉 Consequence: Shipment returned or destroyed at port. Total Loss.
❌ Error 3: Misclassifying "Rough Sawn" as "Finished"
👉 Consequence: If declared as "Finished," it may attract different duties, but if caught, fraud penalties apply. Always be accurate about processing level.
❌ Error 4: Under-declaring Value
👉 Consequence: Customs audit, back-tariffs, and interest charges.
✅ Correct Practice:
“Western Red Cedar Lumber, Rough Sawn, Thuja plicata, Fumigated, IPPC Marked, CIF Value $X, HS Code 4407.19.00.68”
🎯 VII. Conclusion: Professional Declaration, Cost Control, Smooth Clearance
🎯 Remember the Mantra:
🔹 “Species First, Form Second, Treatment Essential, Tariff 35%.”
🔹 “HS Code Defines Duty, Phyto Defines Entry, Accuracy Defines Success.”
📌 Pro Tip:
If your wood is sourced from Canada, USA, or other non-China origins, the 35% tariff does NOT apply. Ensure your Certificate of Origin is explicitly stated to avoid unnecessary costs.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide Species Declaration + Secure Phytosanitary Certificate
🚀 Let your Western Red Cedar, clear customs smoothly, avoid delays, and maximize profit!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Dollar in Tariffs is Saved by Accuracy!
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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。