United Kingdom · Section IX
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (other)
HS 44032190 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (other) — sits in Chapter 44 (Wood and articles of wood; wood charcoal). Roundwood, sawn lumber, veneer, plywood, wooden panels, and wooden articles. EU importers pay MFN duty plus import VAT at the border; origin-specific trade remedies (anti-dumping, countervailing, safeguards, US Section 301) can stack on top when applicable. Classification disputes are decided by the Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork legal notes shown below — these are legally binding interpretation rules, not advisory text. The duty table renders live rates from authoritative tariff sources (EU TARIC, HMRC XI, USITC HTS); cross-country rows compare treatment under five tariff schedules.
Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork · Chapter 44 — WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Legally-binding interpretation rules from the EU Combined Nomenclature (Regulation (EU) 2023/2364). These notes decide classification disputes — read before challenging an HS code assignment.
Chapter 44 notes
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How 440321 is treated in other markets
Same 6-digit international HS base, looked up in each authority's published schedule. Click any country to switch the page to that schedule's view.
| Authority | Code published | MFN duty | VAT / GST |
|---|---|---|---|
| United Kingdomviewing | 440321 | — | 20% |
| International (HS 2022) | 440321 | — | — |
| United States (HTS) | 44032101 | Free | 0% |
| European Union (CN) | 440321 | — | 21% |
| Israel | 440321 | — | 18% |
Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.
Landed cost estimate · United Kingdom
GBP basis- CIF customs valuedeclared£1,000.00
- + DutyNo duty rate available£0.00
- + Import VAT20% of (CIF + duty)£200.00
- Total landed cost · United Kingdom£1,200.00
- ·Duty rate not yet ingested for this jurisdiction. Showing VAT only on the CIF basis.
Estimate excludes brokerage fees, freight, insurance, and last-mile delivery. For a binding total, get a quote from a licensed customs broker.
Sibling codes under 440321
Recent news affecting Chapter 44 — Wood and articles of wood; wood charcoal
Tariff changes, sanctions, FTAs, and regulatory updates that touch this product class.
CBP finds evasion of Canadian softwood lumber AD/CVD via New Zealand transshipment
On May 4, 2026, U.S. Customs and Border Protection (CBP) issued a formal notice of determination finding that Coastal Specialty Forest Products evaded anti-dumping and countervailing duty (AD/CVD) orders on Canadian softwood lumber by transshipping covered merchandise through New Zealand to avoid paying required cash deposits. CBP has suspended the importer's entries, adjusted rates to type 03 entries, and continues to evaluate the importer's bonds. The agency reserves the right to pursue civil penalties or criminal investigations under its Enforce and Protect Act (EAPA) authority.
US finds Chinese wood mouldings subsidies; CVD review underway
The U.S. Department of Commerce has issued preliminary findings that Chinese producers and exporters of wood mouldings and millwork products received countervailable subsidies during 2024. Commerce has also rescinded the countervailing duty (CVD) administrative review for 22 companies. The preliminary results are open for public comment before final determination.
US maintains antidumping duties on Chinese wood mouldings
The U.S. Department of Commerce has completed its expedited first sunset review of antidumping duties on wood mouldings and millwork products from China. Commerce determined that revoking the order would likely result in continuation or recurrence of dumping. The duties remain in force, affecting importers of these products from China.
US extends countervailing duties on Chinese wood millwork
The U.S. Department of Commerce has determined that the countervailing duty (CVD) order on wood mouldings and millwork products from China should remain in place following an expedited sunset review. Commerce found that revoking the order would likely result in the continuation or recurrence of countervailable subsidies. The duty order will stay active, maintaining the current tariff treatment on affected Chinese millwork imports.
Canada opens safeguard probe on wood imports
Canada initiated a safeguard investigation on 21 April 2026 into imports of certain wood goods, notifying the WTO on 23 April 2026. Safeguard investigations typically examine whether import surges are causing serious injury to domestic industry and may result in temporary tariffs or quotas. Shippers moving wood products to Canada should monitor the investigation timeline and prepare for potential import restrictions.
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