Heading 4407

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

74 declarable lines

Heading 4407 covers wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, in thicknesses over 6 mm. The heading is split first into coniferous, tropical and other wood, then by species group, and further by whether the wood is finger-jointed, treated with preservative, or left untreated and rough versus further worked. Every line listed in this heading carries a general (MFN) rate of Free.

Products in this heading

  • Kiln-dried pine construction lumber in 2x4 and 2x6 sizes
  • Rough Douglas-fir timbers and beams
  • Red oak boards and planks for furniture or flooring stock
  • Teak planks for outdoor furniture and decking
  • Balsa blocks for modeling and lightweight cores
  • Hard maple lumber for butcher blocks and cabinetry
  • Western red cedar boards for siding and decking
  • Birch lumber, North American or Baltic

How to choose the right subheading

  • Thickness: the wood must exceed 6 mm; thinner material goes to heading 4408
  • Wood type: coniferous, tropical wood, or other (nonconiferous) wood
  • Species group within that type, such as pine, fir and spruce, oak, maple or teak
  • Condition: finger-jointed, treated with paint, stain, creosote or other preservative, or untreated
  • Surface stage for untreated wood: rough, or other (planed, sanded or otherwise worked)

Often confused with

  • Veneer sheets and thin sliced wood under 6 mm thick

    Heading 4407 requires a thickness exceeding 6 mm; thinner sheets fall in 4408.

    Heading 4408
  • Tongued and grooved or molded lumber and parquet strips

    Wood continuously shaped along edges or faces is classified in 4409, not 4407.

    Heading 4409
  • Unsawn logs and roughly squared timber

    Wood in the rough that has not been sawn lengthwise stays in 4403.

    Heading 4403
  • Plywood and veneered panels

    Laminated wood panels are classified in 4412 rather than as sawn lumber.

    Heading 4412
  • Assembled flooring panels and builders' joinery

    Assembled panels and joinery articles belong in 4418.

    Heading 4418

Frequently asked questions

What is the HTS code for rough pine lumber?

Untreated rough pine of species not separately listed falls under 4407.11.00.52, general (MFN) Free. Southern yellow pine rough lumber uses 4407.11.00.46, also general (MFN) Free.

What is the duty on sawn red oak boards?

Red oak lumber over 6 mm thick is classified under 4407.91.00.22 at a general (MFN) rate of Free. Other oak species use 4407.91.00.63, also general (MFN) Free.

How do I classify teak planks?

Teak sawn or chipped lengthwise in thickness over 6 mm is classified under 4407.23.01.00 at a general (MFN) rate of Free. If the planks are 6 mm thick or less, they are not classified in heading 4407.

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.

All lines in heading 4407

HTS heading 4407: Wood sawn or chipped lengthwise, sliced or peeled, whether... | HTSBase