HS code · 2-digit chapter

HS Code 44 – Wood and articles of wood; wood charcoal

What HS 44 covers

Chapter 44 of the Harmonized System encompasses "Wood and articles of wood; wood charcoal." This comprehensive chapter is pivotal for international trade in forestry products, covering everything from raw timber to semi-finished and many finished wooden articles. Its scope begins with wood in its most basic forms, such as logs, sawn wood, and wood chips, and extends to various engineered wood products like plywood, particle board, and fiberboard. It also includes a wide array of articles manufactured primarily from wood, such as builder's joinery (doors, windows), packing materials (pallets, crates), tools and tool handles, cooperage products (barrels, casks), and decorative items. Crucially, wood charcoal also falls within this chapter. This classification is vital for trade compliance due to its implications for customs duties, taxes, quotas, and eligibility for preferential trade agreements. The chapter also serves as the basis for enforcing phytosanitary regulations, ensuring sustainable forestry practices, and monitoring trade in endangered wood species under CITES. Historically, wood has been a fundamental commodity for construction, energy, and craftsmanship, and its trade continues to be globally significant, driven by demand in construction, furniture, and energy sectors. Understanding the nuances within Chapter 44 is critical to avoid misclassification, which can lead to costly delays, penalties, and compliance issues. The chapter is structured with major headings covering fuel wood (4401), wood in the rough (4403), sawn wood (4407), various boards like plywood (4412), builder's joinery (4418), and other articles of wood (4421), providing a detailed framework for classification.

Covers
  • Logs (unworked timber)
  • Sawn lumber
  • Plywood sheets
  • Oriented Strand Board (OSB)
  • Medium-Density Fibreboard (MDF)
  • Wood veneer
  • Wood pellets (for fuel)
  • Wood charcoal briquettes
  • Wooden railway sleepers
  • Wooden door frames
  • Wooden window frames
  • Parquet flooring strips (unassembled)
  • Wooden pallets
  • Wine barrels (new)
  • Wooden tool handles
  • Clothes hangers (wooden)
  • Wooden picture frames
  • Wooden spools for thread
  • Wooden crates for packing
  • Decorative wooden mouldings
  • Wooden beads
  • Wooden dowel rods
  • Wooden cutting boards
  • Wooden kitchen utensils
  • Wooden pencils (unsharpened)
Examples

A Canadian timber company exports raw Douglas Fir logs (HS 4403) to a sawmill in China for processing into lumber and plywood. This route often involves bulk shipping via the Pacific Ocean, requiring stringent phytosanitary certificates from Canada to prevent the spread of forest pests and diseases in China. In another scenario, a Brazilian manufacturer ships sustainably sourced Ipe hardwood decking (HS 4407) to construction projects in the United States. This transatlantic trade might benefit from specific tariff preferences under bilateral agreements or face scrutiny regarding CITES compliance if the wood species is endangered. Furthermore, a European company imports specialized wooden wine barrels (HS 4416) from France to aging facilities in California. These handcrafted cooperage products are typically transported via ocean freight, requiring careful customs declarations for origin and value, especially for distinct appellation products. Lastly, Vietnamese factories export large quantities of wooden furniture components like chair legs and drawer fronts (HS 4421) to furniture assembly plants in Europe and North America, a high-volume trade reliant on efficient container shipping, often impacted by preferential trade agreements like the EU-Vietnam FTA.

Headings in chapter 44 21

44.01Fuel wood, in logs, billets, twigs, faggots or similar forms; wood in chip or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms44.02Wood charcoal (including shell or nut charcoal), whether or not agglomerated44.03Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared44.04Hoopwood; split poles; piles, pickets, stakes of wood, pointed, not sawn lengthwise; wooden sticks, roughly trimmed, not turned, bent, etc., suitable for walking sticks, umbrellas, tool handles, etc.44.05Wood wool; wood flour44.06Railway or tramway sleepers (cross-ties) of wood44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm44.08Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm44.09Wood (including strips, friezes for parquet flooring, not assembled), continuously shaped (tongued, grooved, v-jointed, beaded or the like) along any edges, ends or faces, whether or not planed, sanded or end-jointed44.10Particle board, oriented strand board (OSB) and similar board (e.g. waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances44.11Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances44.12Plywood, veneered panels and similar laminated wood44.13Densified wood, in blocks, plates, strips or profile shapes44.14Wooden frames; for paintings, photographs, mirrors or similar objects44.15Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood44.16Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves44.17Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood44.18Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes44.19Tableware and kitchenware, of wood44.20Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles of wood; statuettes and other ornaments of wood; wooden articles of furniture not falling in chapter 9444.21Wooden articles n.e.c. in heading no. 4414 to 4420

164 Brazil NCM codes in chapter 44 →

Codes often confused with 44

Common mistake. A common mistake traders make is misclassifying finished wooden furniture in Chapter 44. While Chapter 44 covers 'articles of wood,' complete furniture items like tables, chairs, or beds belong specifically to Chapter 94 ('Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings'). The distinction lies in whether the item is a component or a complete, functional piece of furniture. Another frequent error is confusing wood pulp (Chapter 47) or paper/paperboard (Chapter 48) with raw wood. While the journey starts in 44, once wood is processed into pulp or paper, it falls under these subsequent chapters. Similarly, wooden toys are classified under Chapter 95 ('Toys, games and sports requisites; parts and accessories thereof'), not Chapter 44, as their primary function is play, not simply being an article made of wood.

Top exporters and importers of HS code 44, 2025

In 2025, the largest exporter of HS code 44 in UN Comtrade data was China, with 10% of world exports; the largest importer in UN Comtrade data was the United States, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $16.3B
  2. 2 Canada $12.2B
  3. 3 Germany $10.7B

World total: $155.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $23.2B
  2. 2 China $15.9B
  3. 3 Japan $9.9B

World total: $158.7B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Questions about HS 44

What is HS code 44?

HS code 44 is a 2-digit chapter in the Harmonized System that covers: Wood and articles of wood; wood charcoal. Chapter 44 of the Harmonized System encompasses "Wood and articles of wood; wood charcoal." This comprehensive chapter is pivotal for international trade in forestry products, covering everything from raw timber to semi-finished and many finished wooden articles. Its scope begins with wood in its most basic forms, such as logs, sawn wood, and wood chips, and extends to various engineered wood products like plywood, particle board, and fiberboard. It also includes a wide array of articles manufactured primarily from wood, such as builder's joinery (doors, windows), packing materials (pallets, crates), tools and tool handles, cooperage products (barrels, casks), and decorative items. Crucially, wood charcoal also falls within this chapter. This classification is vital for trade compliance due to its implications for customs duties, taxes, quotas, and eligibility for preferential trade agreements. The chapter also serves as the basis for enforcing phytosanitary regulations, ensuring sustainable forestry practices, and monitoring trade in endangered wood species under CITES. Historically, wood has been a fundamental commodity for construction, energy, and craftsmanship, and its trade continues to be globally significant, driven by demand in construction, furniture, and energy sectors. Understanding the nuances within Chapter 44 is critical to avoid misclassification, which can lead to costly delays, penalties, and compliance issues. The chapter is structured with major headings covering fuel wood (4401), wood in the rough (4403), sawn wood (4407), various boards like plywood (4412), builder's joinery (4418), and other articles of wood (4421), providing a detailed framework for classification.

What products fall under HS code 44?

Logs (unworked timber), Sawn lumber, Plywood sheets, Oriented Strand Board (OSB), Medium-Density Fibreboard (MDF), Wood veneer, Wood pellets (for fuel), Wood charcoal briquettes, Wooden railway sleepers, Wooden door frames, Wooden window frames, Parquet flooring strips (unassembled), Wooden pallets, Wine barrels (new), Wooden tool handles, Clothes hangers (wooden), Wooden picture frames, Wooden spools for thread, Wooden crates for packing, Decorative wooden mouldings, Wooden beads, Wooden dowel rods, Wooden cutting boards, Wooden kitchen utensils, Wooden pencils (unsharpened)

What are common misclassifications for HS code 44?

A common mistake traders make is misclassifying finished wooden furniture in Chapter 44. While Chapter 44 covers 'articles of wood,' complete furniture items like tables, chairs, or beds belong specifically to Chapter 94 ('Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings'). The distinction lies in whether the item is a component or a complete, functional piece of furniture. Another frequent error is confusing wood pulp (Chapter 47) or paper/paperboard (Chapter 48) with raw wood. While the journey starts in 44, once wood is processed into pulp or paper, it falls under these subsequent chapters. Similarly, wooden toys are classified under Chapter 95 ('Toys, games and sports requisites; parts and accessories thereof'), not Chapter 44, as their primary function is play, not simply being an article made of wood.

Which countries are the top exporters of goods under HS code 44?

In 2025, the top exporters of HS code 44 in UN Comtrade data were China ($16.3B, 10% of world exports), Canada ($12.2B) and Germany ($10.7B). World exports came to about $155.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 44?

In 2025, the top importers of HS code 44 in UN Comtrade data were the United States ($23.2B, 15% of world imports), China ($15.9B) and Japan ($9.9B). World imports came to about $158.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 44 structured?

HS code 44 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.