47 statistical lines under this heading · 3 distinct Column 1 rates · highest ad valorem total 40.70% from China · lowest 10.00% from Italy
| Origin | Ad valorem layers | Layers | Reported under |
|---|---|---|---|
| China CHN | 40.70% | mfn + s301 + s301 | 9903.88.03 9903.05.31 |
| Vietnam VNM | 15.70% | mfn + s301 | 9903.05.84 |
| Thailand THA | 15.70% | mfn + s301 | 9903.05.77 |
| Brazil BRA | 15.70% | mfn + s301 | 9903.05.27 |
| Mexico MEX | 13.20% | mfn + s301 | 9903.05.55 |
| Canada CAN | 13.20% | mfn + s301 | 9903.05.29 |
| India IND | 13.20% | mfn + s301 | 9903.05.44 |
| United Kingdom GBR | 13.20% | mfn + s301 | 9903.05.81 |
| Japan JPN | 12.50% | s301 | 9903.05.49 |
| South Korea KOR | 12.50% | s301 | 9903.05.71 |
| Germany DEU | 10.00% | s301 | 9903.05.39 |
| Italy ITA | 10.00% | s301 | 9903.05.39 |
| Code | Description | Column 1 | Special | Units |
|---|---|---|---|---|
| 4409.10.05.00 | Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed | 3.2% | m3 | |
| 4409.10.10.20 | Western red cedar | inherited | m2, m3 | |
| 4409.10.10.40 | Other | inherited | m2, m3 | |
| 4409.10.10.60 | Western red cedar | inherited | m2, m3 | |
| 4409.10.10.80 | Other | inherited | m2, m3 | |
| 4409.10.20.00 | Wood flooring | Free | m2, m3 | |
| 4409.10.40.10 | End-jointed | inherited | m | |
| 4409.10.40.90 | Other | inherited | m | |
| 4409.10.45.00 | Other | Free | m | |
| 4409.10.50.00 | Other | Free | m | |
| 4409.10.60.00 | Plain | Free | m, m3 | |
| 4409.10.65.00 | Sanded, grooved, or otherwise advanced in condition | 4.9% | m, m3 | |
| 4409.10.90.20 | Western red cedar | inherited | m2, m3 | |
| 4409.10.90.40 | Other | inherited | m2, m3 | |
| 4409.21.05.00 | Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed | 3.2% | m3 | |
| 4409.21.90.00 | Other | Free | m3 | |
| 4409.22.05.15 | Jatoba (Hymenaea spp.), also known as Brazilian Cherry | inherited | m2, m3 | |
| 4409.22.05.20 | Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut, and Patagonian walnut | inherited | m2, m3 | |
| 4409.22.05.35 | Santos mahogany (Myroxylon balsamum), also known as Cabreuva | inherited | m2, m3 | |
| 4409.22.05.45 | Cumaru (Dipteryx spp.), also known as Brazilian teak | inherited | m2, m3 | |
| 4409.22.05.60 | Other | inherited | m2, m3 | |
| 4409.22.05.90 | Other | inherited | m2, m3 | |
| 4409.22.10.00 | Wood siding | Free | m2 | |
| 4409.22.25.00 | Wood flooring | Free | m2, m3 | |
| 4409.22.40.00 | Standard wood moldings | Free | m | |
| 4409.22.50.20 | Durian (Durio spp.) | inherited | m | |
| 4409.22.50.40 | Jelutong (Dyera spp.) | inherited | m | |
| 4409.22.50.60 | Obeche (Triplochiton spp.), also known as Ayous | inherited | m | |
| 4409.22.50.90 | Other | inherited | m | |
| 4409.22.60.00 | Plain | Free | m | |
| 4409.22.65.00 | Sanded, grooved or otherwise advanced in condition | 4.9% | m | |
| 4409.22.90.20 | Cumaru (Dipteryx spp.), also known as Brazilian teak | inherited | m3 | |
| 4409.22.90.30 | Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut and Patagonian walnut | inherited | m3 | |
| 4409.22.90.45 | Keruing (Dipterocarpus spp.) | inherited | m3 | |
| 4409.22.90.60 | Padauk (Padouk) or Narra (Pterocarpus spp.) | inherited | m3 | |
| 4409.22.90.90 | Other | inherited | m3 | |
| 4409.29.06.55 | Wood flooring (end-matched) | inherited | m2, m3 | |
| 4409.29.06.65 | Other | inherited | m2, m3 | |
| 4409.29.11.00 | Wood siding | Free | m2 | |
| 4409.29.26.30 | Maple (Acer spp.) | inherited | m2, m3 | |
| 4409.29.26.50 | Birch (Betula spp.) and beech (Fagus spp.) | inherited | m2, m3 | |
| 4409.29.26.60 | Other | inherited | m2, m3 | |
| 4409.29.41.00 | Standard wood moldings | Free | m | |
| 4409.29.51.00 | Other | Free | m | |
| 4409.29.61.00 | Plain | Free | m | |
| 4409.29.66.00 | Sanded, grooved or otherwise advanced in condition | 4.9% | m | |
| 4409.29.91.00 | Other | Free | m3 |
| Programme | Rate as published | Contribution | Reported under | In force from |
|---|---|---|---|---|
| Column 1 General (MFN) | 3.2% | 3.20% | — | not established |
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 25% | 25.00% | 9903.88.03 | 2018-09-24 |
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 301 | The duty provided in the applicable subheading + 12.5% | 12.50% | 9903.05.31 | 2026-07-24 |
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31. | ||||
Common questions
- What is the duty rate for HTS 4409?
- Heading 4409 covers wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4409.10.05.00, the first line under this heading. Its Column 1 rate is 3.2%; other lines under 4409 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 40.70% and Italy carries 10.00%.
- 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.
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