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HTS 4406

Heading 4406 covers railway or tramway sleepers (cross-ties) of wood. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4406.11.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 47.50% and United Kingdom carries 20.00%.

Chapter 44 · Verified 2026-08-31
HTS 2026HTSRev17

4 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 47.50% from China · lowest 20.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN47.50%mfn + s232 + s301 + s3019903.88.03 9903.05.31 9903.76.01
Vietnam VNM22.50%mfn + s232 + s3019903.05.84 9903.76.01
Japan JPN22.50%s232 + s3019903.05.49 9903.76.01
South Korea KOR22.50%s232 + s3019903.05.71 9903.76.01
Thailand THA22.50%mfn + s232 + s3019903.05.77 9903.76.01
Brazil BRA22.50%mfn + s232 + s3019903.05.27 9903.76.01
Mexico MEX20.00%mfn + s232 + s3019903.05.55 9903.76.01
Canada CAN20.00%mfn + s232 + s3019903.05.29 9903.76.01
India IND20.00%mfn + s232 + s3019903.05.44 9903.76.01
Germany DEU20.00%s232 + s3019903.05.39 9903.76.01
Italy ITA20.00%s232 + s3019903.05.39 9903.76.01
United Kingdom GBR20.00%mfn + s232 + s3019903.05.81 9903.76.01
Table 1Rate by country of origin for 4406.11.00.00, resolved 2026-08-31. The first statistical line under 4406; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
4406.11.00.00ConiferousFreem3, No.
4406.12.00.00NonconiferousFreem3, No.
4406.91.00.00ConiferousFreem3, No.
4406.92.00.00NonconiferousFreem3, No.
Table 2Statistical suffixes under 4406. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 232The duty provided in the applicable subheading + 10%10.00%9903.76.012025-10-14

Source: FEDERAL REGISTER, Proclamation 10976, adjusting imports of timber, lumber, and their derivative products (FR Doc. 2025-19482), published 2025-10-06. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 25%25.00%9903.88.032018-09-24
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 4406.11.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 4406?
Heading 4406 covers railway or tramway sleepers (cross-ties) of wood. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4406.11.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 47.50% and United Kingdom carries 20.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.