Heading 4420

Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94

8 declarable lines

Heading 4420 covers decorative and small finished wood articles: statuettes and ornaments, marquetry and inlaid wood, jewelry and cutlery boxes and similar cases, and wooden furniture articles that are not classified in chapter 94. The heading splits first by type: ornaments under 4420.11 and 4420.19, then a residual other group under 4420.90 that separates small boxes and cases from everything else. Ornaments are further split by wood species, and the box group splits by whether the box is a cigar or cigarette box and whether it is lined with textile fabrics.

Products in this heading

Wooden statuettes and carved figurines
Mango wood or teak wood decorative ornaments
Wooden jewelry boxes
Wooden silverware chests and cutlery cases
Wooden cigar and cigarette boxes
Wooden tool or utensil cases
Wooden inlaid and marquetry panels for decoration
Small wooden decorative household ornaments not classed as furniture

How to choose the right subheading

Decide the article type first: ornament or statuette, small box or case, or other wood article.
For ornaments, identify the wood species: mango, teak or other tropical wood, or non-tropical wood.
For small boxes and cases, check whether the item is a cigar or cigarette box.
If it is not a cigar or cigarette box, check whether the interior is lined with textile fabrics.
Confirm the item is not furniture of chapter 94 and not tableware or kitchenware of heading 4419.

Often confused with

Wooden dining tables, chairs and other furniture
Furniture of wood is classified in chapter 94, not in heading 4420.
Heading 9403
Wooden bowls, spoons and other tableware or kitchenware
Tableware and kitchenware of wood has its own heading.
Heading 4419
Wooden picture frames and mirror frames
Frames for paintings, photographs and mirrors are classified in heading 4414.
Heading 4414
Wooden packing crates and shipping boxes
Packing cases and crates for transport are classified in heading 4415, not with decorative boxes.
Heading 4415
Wooden clothes hangers and other wood articles not named elsewhere
Residual wood articles fall in heading 4421 when no more specific heading applies.
Heading 4421

Frequently asked questions

What is the HTS code for a wooden jewelry box?

A wooden jewelry box not lined with textile fabrics is classified under 4420.90.45.00, dutiable at the general (MFN) rate of 4.3%. If the interior is lined with textile fabrics, it falls under 4420.90.65.00, which is Free.

What is the duty on wooden statuettes and ornaments?

Ornaments of tropical wood under 4420.11.00.90 and ornaments of other wood under 4420.19.00.00 both carry a general (MFN) rate of 3.2%. Mango wood ornaments under 4420.11.00.10 and teak ornaments under 4420.11.00.30 also carry 3.2%.

How do I classify wooden cigar and cigarette boxes?

Wooden cigar and cigarette boxes are classified under 4420.90.20.00 and are Free at the general (MFN) rate. Other wooden boxes, cases and chests such as jewelry boxes or utensil cases go in 4420.90.45.00 at 4.3% or 4420.90.65.00 if lined with textile fabrics.

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.