HS Code Subheading

Wood; coniferous species n.e.c in headings 4403.22 or 4403.24, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm

4403.26 Subheading
Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

About HS Code 440326

This HS code pertains to rough, untreated coniferous wood from species not specifically covered in subheadings 4403.22 (pine) or 4403.24 (fir/spruce), and where all cross-sectional dimensions are less than 15 cm. This includes a variety of other coniferous species used for pulp, small-scale construction, fencing, or further processing into engineered wood products and biomass. Countries with diverse coniferous forests, such as those in North America, Scandinavia, and Eastern Europe, are typical exporters. Importers are often industries requiring raw material for paper production, small timber components, or energy generation. Adherence to regulations like EUDR and EUTR is critical, demanding due diligence on the origin and legality of the timber to combat deforestation and illegal logging, ensuring responsible supply chains and environmental protection.

Products Under This Code

Small hemlock logs, small larch poles, untreated cypress timber, small cedar posts, small diameter coniferous pulpwood, rough tamarack logs, small juniper logs

Real World Examples

Western Hemlock pulpwood (small), European Larch logs (small diameter), Alaskan Yellow Cedar posts, Eastern White Cedar logs (untreated)

Common Misclassification

This code is frequently confused with 440324 (fir/spruce) or 440322 (pine) if the species is misidentified, or with 440325 if the dimensions are incorrectly measured.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.

Products Classified Under 4403.26

Coniferous logsUntreated coniferous logs

Related Codes

4403.11 Wood; coniferous species, in the rough, whether or not stripped of bark or sapwood, or roughly squared; treated with paint, stains, creosote or other preservatives 4403.12 Wood; non-coniferous species, in the rough, whether or not stripped of bark or sapwood, or roughly squared; treated with paint, stains, creosote or other preservatives 4403.21 Wood; coniferous species, of pine (Pinus spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more 4403.22 Wood; coniferous species, of pine (Pinus spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm 4403.23 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more 4403.24 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm 4403.25 Wood; coniferous species n.e.c. in headings 4403.21 or 4403.23, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more 4403.41 Wood, tropical; as specified in Subheading Note 2 to this Chapter, dark red meranti, light red meranti and meranti bakau, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated 4403.42 Wood, tropical; teak, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated 4403.49 Wood, tropical; other than dark red meranti, light red meranti meranti bakau and teak, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated

Industry

This code belongs to the Wood & Wood Products industry.

Trade Overview

Major exporters include Canada, the United States, and Sweden, while top importers are China, Germany, and Finland.

Frequently Asked Questions

What is HS code 440326?

HS code 440326 covers: Wood; coniferous species n.e.c in headings 4403.22 or 4403.24, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm. This HS code pertains to rough, untreated coniferous wood from species not specifically covered in subheadings 4403.22 (pine) or 4403.24 (fir/spruce), and where all cross-sectional dimensions are less than 15 cm. This includes a variety of other coniferous species used for pulp, small-scale construction, fencing, or further processing into engineered wood products and biomass. Countries with diverse coniferous forests, such as those in North America, Scandinavia, and Eastern Europe, are typical exporters. Importers are often industries requiring raw material for paper production, small timber components, or energy generation. Adherence to regulations like EUDR and EUTR is critical, demanding due diligence on the origin and legality of the timber to combat deforestation and illegal logging, ensuring responsible supply chains and environmental protection.

What products fall under HS code 440326?

Small hemlock logs, small larch poles, untreated cypress timber, small cedar posts, small diameter coniferous pulpwood, rough tamarack logs, small juniper logs

What are common misclassifications for HS code 440326?

This code is frequently confused with 440324 (fir/spruce) or 440322 (pine) if the species is misidentified, or with 440325 if the dimensions are incorrectly measured.

How is HS code 440326 structured?

HS code 440326 is a 6-digit subheading under the Harmonized System. The first 2 digits (44) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (26) specify the subheading. This code is standardized globally by the World Customs Organization.