HS code · 6-digit subheading

HS Code 4403.99 – Wood; in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, n.e.c. in heading no. 4403

HS code 4403.99 is the 6-digit subheading for wood, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, n.e.c. in heading no. 4403. It is used for oak logs, maple logs, ash logs, cherry logs and walnut logs.

What HS 4403.99 covers

This is a residual HS code for rough, untreated wood that is not specifically classified elsewhere within heading 4403, meaning it covers non-coniferous species other than birch, poplar, aspen, or eucalyptus. This category encompasses a vast array of hardwoods and other non-coniferous woods, often traded in smaller volumes or from diverse origins. It includes species like oak, maple, ash, cherry, and various tropical hardwoods that are not explicitly listed in other 4403 subheadings. Importers and exporters are highly varied, reflecting the global diversity of forest resources and specialized demands for particular wood properties. Trade in these 'n.e.c.' woods is often driven by niche markets for furniture, flooring, specialty construction, or decorative applications, with increasing scrutiny on legality and sustainability under regulations like EUDR and EUTR.

Covers
  • Oak logs
  • Maple logs
  • Ash logs
  • Cherry logs
  • Walnut logs
  • Tropical hardwood logs (unspecified)
  • Beech logs
Examples
  • Various local sawmills
  • specialized timber merchants
  • furniture manufacturers sourcing diverse woods

Codes often confused with 4403.99

Common mistake. This code is a common misclassification point for any rough wood that *should* be classified under a specific species code (e.g., 440391-440398) if the species is known. It's strictly for 'not elsewhere specified' rough wood.

4403.91Wood; oak, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated4403.98Wood; of eucalyptus (Eucalyptus spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated

Top exporters and importers of HS code 440399, 2025

In 2025, the largest exporter of HS code 440399 in UN Comtrade data was the United States, with 42% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 34% 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 United States $514M
  2. 2 France $85M
  3. 3 Malaysia $69M

World total: $1.2B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$415M
  2. 2 China $271M
  3. 3 India $110M

World total: $1.2B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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.

Brazil NCM code for 4403.99

Brazil does not split HS 4403.99: its NCM code is 4403.99.00.

  1. 4403.99.00 Other non-coniferous wood in the roughOutras

All Brazil NCM codes in heading 44.03 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

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.

Questions about HS 4403.99

What is HS code 440399?

HS code 440399 is a 6-digit subheading in the Harmonized System that covers: Wood; in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, n.e.c. in heading no. 4403. This is a residual HS code for rough, untreated wood that is not specifically classified elsewhere within heading 4403, meaning it covers non-coniferous species other than birch, poplar, aspen, or eucalyptus. This category encompasses a vast array of hardwoods and other non-coniferous woods, often traded in smaller volumes or from diverse origins. It includes species like oak, maple, ash, cherry, and various tropical hardwoods that are not explicitly listed in other 4403 subheadings. Importers and exporters are highly varied, reflecting the global diversity of forest resources and specialized demands for particular wood properties. Trade in these 'n.e.c.' woods is often driven by niche markets for furniture, flooring, specialty construction, or decorative applications, with increasing scrutiny on legality and sustainability under regulations like EUDR and EUTR.

What products fall under HS code 440399?

Oak logs, maple logs, ash logs, cherry logs, walnut logs, tropical hardwood logs (unspecified), beech logs

What are common misclassifications for HS code 440399?

This code is a common misclassification point for any rough wood that *should* be classified under a specific species code (e.g., 440391-440398) if the species is known. It's strictly for 'not elsewhere specified' rough wood.

Which countries are the top exporters of goods under HS code 440399?

In 2025, the top exporters of HS code 440399 in UN Comtrade data were the United States ($514M, 42% of world exports), France ($85M) and Malaysia ($69M). World exports came to about $1.2B, 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 440399?

In 2025, the top importers of HS code 440399 in UN Comtrade data were Vietnam (about $415M, 34% of world imports), China ($271M) and India ($110M). World imports came to about $1.2B, 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 440399 structured?

HS code 440399 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 (99) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 440399?

In Brazil, HS code 440399 is NCM 4403.99.00. The last two digits are 00 because Brazil does not split this HS code further.