HS Heading 4403 : Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared
HEADING DEFINITION & DISAMBIGUATION
HS Heading 4403 encompasses wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared. It classifies 19 6-digit WCO subheadings within Chapter 44 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 4403
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 4403.11 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Treated with paint, stain, creosote or other preservatives, Coniferous | 44 | View 4403.11 Package → |
| 4403.12 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Treated with paint, stain, creosote or other preservatives, Nonconiferous | 44 | View 4403.12 Package → |
| 4403.21 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more | 44 | View 4403.21 Package → |
| 4403.22 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of pine (Pinus spp.), other | 44 | View 4403.22 Package → |
| 4403.23 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | 44 | View 4403.23 Package → |
| 4403.24 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), other | 44 | View 4403.24 Package → |
| 4403.25 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more | 44 | View 4403.25 Package → |
| 4403.26 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other | 44 | View 4403.26 Package → |
| 4403.41 | Other, of tropical wood, Dark Red Meranti, Light Red Meranti and Meranti Bakau | 44 | View 4403.41 Package → |
| 4403.42 | Other, of tropical wood, Teak | 44 | View 4403.42 Package → |
| 4403.49 | Other, of tropical wood, Other | 44 | View 4403.49 Package → |
| 4403.91 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of oak (Quercus spp.) | 44 | View 4403.91 Package → |
| 4403.93 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | 44 | View 4403.93 Package → |
| 4403.94 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of beech (Fagus spp.), other | 44 | View 4403.94 Package → |
| 4403.95 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | 44 | View 4403.95 Package → |
| 4403.96 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of birch (Betula spp.), other | 44 | View 4403.96 Package → |
| 4403.97 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of poplar and aspen (Populus spp.) | 44 | View 4403.97 Package → |
| 4403.98 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Of eucalyptus (Eucalyptus spp.) | 44 | View 4403.98 Package → |
| 4403.99 | Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, Other | 44 | View 4403.99 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 4403
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 4403 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 4403 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 4403 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 4403?
HS Heading 4403 covers Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, grouping 19 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 4403?
Subheadings under Heading 4403 range from 4403.11 to 4403.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 4403?
US MFN general duty rates for Heading 4403 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 4403?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 4403?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 4403?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 4403 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 4403?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 4403?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 4403?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.