Heading 4419

Tableware and kitchenware, of wood

8 declarable lines

Heading 4419 covers tableware and kitchenware made of wood, such as boards, chopsticks, forks, spoons and serving pieces. It is split first by wood type: bamboo, tropical wood, or other wood. Within each wood type it is split again by article: bread and chopping boards, chopsticks, forks and spoons, and other tableware or kitchenware.

Products in this heading

Wooden cutting boards and chopping boards
Bamboo bread boards
Bamboo chopsticks
Wooden cooking spoons and serving spoons
Wooden forks and salad servers
Wooden mixing bowls and serving bowls
Bamboo sushi mats and rolling mats used in food preparation

How to choose the right subheading

Identify the wood type first: bamboo, tropical wood, or other wood.
Check whether the article is a bread board, chopping board or similar board.
Check whether the article is chopsticks.
Check whether the article is a fork or a spoon, which carries a higher rate than other articles.
Place all remaining tableware and kitchenware of that wood type in the residual other line.

Often confused with

Wooden dining chairs and tables
Furniture is classified in chapter 94, not as tableware.
Heading 9403
Wooden statuettes and ornaments
Decorative wood articles are covered by heading 4420.
Heading 4420
Metal cutlery with wooden handles
The metal blade or bowl gives the article its essential character.
Heading 8215
Wooden packing crates and pallets
Packing and transport goods are not tableware or kitchenware.
Heading 4415
Wooden toy kitchen sets
Toys are classified by their play function, not by the material.

Frequently asked questions

What is the HTS code for bamboo chopsticks?

Bamboo chopsticks are classified under 4419.12.00.00, with a general (MFN) rate of 3.2%.

What is the duty on wooden spoons?

Wooden spoons of other wood fall under 4419.90.11.00 at a general (MFN) rate of 5.3%. Spoons of tropical wood fall under 4419.20.10.00 at the same 5.3% rate.

How do I classify a bamboo cutting board?

A bamboo cutting board is classified under 4419.11.00.00, which covers bread boards, chopping boards and similar boards of bamboo, at a general (MFN) rate of 3.2%.

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.