Heading 4406

Railway or tramway sleepers (cross-ties) of wood

4 declarable lines

Heading 4406 covers railway or tramway sleepers, also called cross-ties, made of wood. The heading splits first by treatment: 4406.11 and 4406.12 cover sleepers that are not impregnated, while 4406.91 and 4406.92 cover all other sleepers, including those treated with preservative. Each of those pairs then splits by wood type, coniferous or nonconiferous. All four declarable lines in this heading carry a general (MFN) rate of Free.

Products in this heading

Untreated pine railway cross-ties
Untreated hardwood tramway sleepers
Creosote-treated oak cross-ties
Preservative-treated pine railway sleepers
Split or hewn wooden sleepers for track bed
Replacement hardwood sleepers for rail yards

How to choose the right subheading

Whether the sleeper has been impregnated or otherwise treated with a preservative: not impregnated goes to 4406.11 or 4406.12, other goes to 4406.91 or 4406.92.
Whether the wood is coniferous or nonconiferous, which sets the last two digits within each pair.
Whether the article is actually a sleeper or cross-tie for rail track, rather than general sawn lumber.
Whether the piece is sawn to sleeper dimensions rather than left in the rough or shaped along its edges.

Often confused with

Sawn softwood lumber of the same thickness, not shaped as a sleeper
Wood sawn lengthwise over 6 mm thick is classified as sawn wood, not as a sleeper.
Heading 4407
Rough logs and unsawn timber
Wood in the rough, stripped or not, stays in 4403 unless it is finished as a sleeper.
Heading 4403
Split poles, piles and pointed stakes
These are covered by the hoopwood and poles heading, not by railway sleepers.
Heading 4404
Shaped or grooved wood strip for flooring
Wood continuously shaped along edges or faces goes to 4409.
Heading 4409
Assembled wooden track components or joinery
Builders' joinery and carpentry of wood, including assembled panels, is classified in 4418.
Heading 4418

Frequently asked questions

What is the HTS code for untreated pine railway sleepers?

Untreated coniferous sleepers are classified under 4406.11.00.00, which carries a general (MFN) rate of Free.

What is the duty on treated hardwood cross-ties?

Treated nonconiferous sleepers fall under 4406.92.00.00, and the general (MFN) rate is Free.

How do I classify wood sleepers that are not impregnated?

Use the coniferous or nonconiferous split: 4406.12.00.00 for nonconiferous sleepers that are not impregnated, at a general (MFN) rate of Free, and 4406.11.00.00 for the coniferous version, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.