Heading 4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm

27 declarable lines

Heading 4408 covers thin wood veneer sheets, 6 mm or less in thickness, that are sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed. These sheets are used to face plywood and similar laminated wood or as decorative veneer. The heading splits first by wood type: coniferous (4408.10), tropical wood (4408.31 and 4408.39), and other wood (4408.90), then by species and by whether the sheets are spliced or end-jointed.

Products in this heading

Sliced red oak veneer sheets for cabinet faces
Rotary peeled Douglas fir veneer for plywood core facing
Spliced or end-jointed maple veneer rolls for edge banding
Okoume veneer sheets for marine plywood facing
Dark Red Meranti veneer sheets
Birch veneer sheets for Baltic plywood
Walnut decorative veneer for furniture panels
African mahogany (Khaya spp.) veneer sheets

How to choose the right subheading

Wood type: coniferous, tropical wood, or other wood
Species named in the subheading, such as oak, birch, meranti, okoume or sapele
Thickness: must be 6 mm or less to stay in heading 4408
Whether the sheets are spliced or end-jointed, which has its own lines under 4408.90
For tropical wood, whether it is Dark Red Meranti, Light Red Meranti or Meranti Bakau versus other tropical species

Often confused with

Wood sawn lengthwise over 6 mm thick
Heading 4408 is limited to thickness not exceeding 6 mm.
Heading 4407
Plywood and veneered panels
Once veneer is glued into a laminated panel, it is classified as plywood.
Heading 4412
Veneer shaped along edges or faces into moldings or tongue and groove
Continuously shaped wood is classified in 4409.
Heading 4409
Wooden ornaments and other finished wood articles
Finished articles of wood are not veneer stock.
Heading 4421

Frequently asked questions

What is the HTS code for sliced Douglas fir veneer?

Sliced Douglas fir veneer of a thickness not exceeding 6 mm falls under 4408.10.01.25, which carries a general (MFN) rate of Free.

What is the duty on birch veneer sheets?

Birch veneer that is not spliced or end-jointed is classified under 4408.90.01.61 at a general (MFN) rate of Free. Spliced or end-jointed birch veneer goes under 4408.90.01.10, also Free.

How do I classify okoume veneer?

Okoume (Aucoumea spp.) is a tropical wood, so veneer of it falls under 4408.39.02.60 with a general (MFN) rate of Free. If the sheets are spliced or end-jointed, classify under 4408.39.02.10 instead, 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.