4421.99
Other
Other articles of wood > Other
Where this code sits
- Section IX · Chapter44 — WOOD AND ARTICLES OF WOOD; WOOD CHARCOALWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
- Heading4421 — Other articles of wood
- Subheading4421.99 — Other
Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.
Duty rate
This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.
Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.
Paste 4421.99 into the lookup and follow it down to your national line.
US national lines under 4421.99
The United States subdivides this subheading into 23 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.
| Line | Description | General | Preferential |
|---|---|---|---|
| 4421.99.10.00 | Coniferous | Free | — |
| 4421.99.15.00 | Other | Free | — |
| 4421.99.20.00 | Sanded, grooved or otherwise advanced in condition | 4.9% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.30.00 | Consisting of wooden frames in the center of which are fixed louver boards or slats, with or without their hardware | 10.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.40.00 | Other | 5.1% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.50.00 | Toothpicks | Free | — |
| 4421.99.60.00 | Other | 5.1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.70 | Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections | Free | — |
| 4421.99.70.20 | Assembled fence sections | Free stated on 44219970 | — |
| 4421.99.70.40 | Other | Free stated on 44219970 | — |
| 4421.99.80 | Spring-type | 6.5¢/gross | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.80.24 | Valued not over 80¢/gross | 6.5¢/gross stated on 44219980 | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.80.27 | Valued over 80¢ but not over $1.35/gross | 6.5¢/gross stated on 44219980 | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.80.30 | Valued over $1.35 but not over $1.70/gross | 6.5¢/gross stated on 44219980 | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.80.33 | Valued over $1.70/gross | 6.5¢/gross stated on 44219980 | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.85.00 | Other | 4.8% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.88.00 | Canoe paddles | Free | — |
| 4421.99.93.00 | Theatrical, ballet, and operatic scenery and properties, including sets | Free | — |
| 4421.99.94.00 | Edge-glued lumber | Free | — |
| 4421.99.98 | Other | 3.3% | Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.98.20 | Pencil slats | 3.3% stated on 44219998 | Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.98.70 | Gates for confining children or pets | 3.3% stated on 44219998 | Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4421.99.98.80 | Other | 3.3% stated on 44219998 | Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.
Preferential rates for 4421.99
The US lines under this subheading offer a reduced or free rate under 18 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.
Generalized System of Preferences
Normally supported by: GSP claim
United States-Australia Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
Automotive Products Trade Act
United States-Bahrain Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Chile Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Colombia Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
African Growth and Opportunity Act
Caribbean Basin Economic Recovery Act
United States-Israel Free Trade Area
Normally supported by: Certification / claim under a US free trade agreement
United States-Jordan Free Trade Area Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Korea Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Morocco Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Oman Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
Dominican Republic-Central America-United States Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Panama Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Peru Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Mexico-Canada Agreement
Normally supported by: USMCA certification of origin
United States-Singapore Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.
What chapter 44 excludes
A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.
1. This chapter does not cover:
- (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
- (b) Bamboo or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
- (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
- (d) Activated charcoal (heading 3802);
- (e) Articles of heading 4202;
- (f) Goods of chapter 46;
- (g) Footwear or parts thereof of chapter 64;
- (h) Goods of chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
- (ij) Goods of heading 6808;
- (k) Imitation jewelry of heading 7117;
- (l) Goods of section XVI or section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
- (m) Goods of section XVIII (for example, clock cases and musical instruments and parts thereof);
- (n) Parts of firearms (heading 9305);
- (o) Articles of chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
- (p) Articles of chapter 95 (for example, toys, games, sports equipment);
- (q) Articles of chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
- (r) Articles of chapter 97 (for example, works of art).
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to chapter 82.
Legal notes that govern this code
Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.
Chapter 44 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
(b) Bamboo or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
(d) Activated charcoal (heading 3802);
(e) Articles of heading 4202;
(f) Goods of chapter 46;
(g) Footwear or parts thereof of chapter 64;
(h) Goods of chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) Goods of heading 6808;
(k) Imitation jewelry of heading 7117;
(l) Goods of section XVI or section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) Goods of section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading 9305);
(o) Articles of chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(p) Articles of chapter 95 (for example, toys, games, sports equipment);
(q) Articles of chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
(r) Articles of chapter 97 (for example, works of art).
2. In this chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to insure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to chapter 82.
6. Subject to note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this chapter applies also to bamboo and other materials of a woody nature.
Chapter 44 — Subheading Notes
Subheading Notes. Binding, scoped to subheadings.
1. For the purposes of subheading 4401.31, the expression "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of subheading 4401.32, the expression "wood briquettes" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3. For the purposes of subheading 4407.13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of subheading 4407.14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
Chapter 44 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. In this chapter:
(a) The term "wood waste" means residual material other than firewood resulting from the processing of wood, including scraps, shavings, sawdust, veneer clippings, chipper rejects and similar small wood residues, as well as larger or coarser solid types of residual wood such as slabs, edgings, cull pieces and veneer log cores;
(b) The term "standard wood moldings" means wood moldings worked to a pattern and having the same profile in cross section throughout their length; and
(c) The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
2. The effectiveness of the proviso to section 304(a)(3)(J) of the Tariff Act of 1930 (19 U.S.C. 1304(a)(3)(J)), to the extent permitted by that section and as provided for in schedule XX to the General Agreement on Tariffs and Trade, is suspended, with the result that sawed lumber and sawed timbers however provided for, telephone, trolley, electric light and telegraph poles of wood and bundles of shingles, other than red cedar shingles, shall not be required to be marked to indicate the country of origin.
3. Heading 4409 includes articles having a repeating design worked along any edge or face.
4. Heading 4418 includes--
(a) drilled or notched lumber studs; and
(b) multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.
Chapter 44 — Statistical Notes
US statistical reporting only. NOT classification law.
1. For the purposes of heading 4407, the term "rough" includes wood that has been edged, resawn, crosscut or trimmed to smaller sizes but it does not include wood that has been dressed or surfaced by planing on one or more edges or faces or has been edge-glued or end-glued.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Other chapters that mention heading 4421
An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.
Other subheadings under 4421
Elsewhere in chapter 44
Importing 4421.99 into
Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.
Common questions
What is HS code 4421.99?
4421.99 covers Other. It sits under heading 4421 (Other articles of wood) in chapter 44, wood and articles of wood; wood charcoal.
What is the US duty rate for 4421.99?
There is no single rate: this subheading splits into 23 US national lines with 7 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.
What is excluded from chapter 44?
1. This chapter does not cover: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211); (b) Bamboo or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401); (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404); (d) Activated charcoal (heading 3802);