HS code · 4-digit heading

HS Code 44.07 – Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm

What HS 44.07 covers

Heading 4407 is a cornerstone classification for primary processed timber in international trade, encompassing 'Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm.' This broad heading covers a vast array of lumber products, from rough-sawn timber to highly finished boards, as long as they meet the critical criterion of being sawn or chipped lengthwise and having a thickness greater than 6mm. It includes common construction materials like planks, beams, studs, and decking, as well as components for furniture, joinery, and other manufactured wood products. The 'whether or not planed, sanded or finger-jointed' clause indicates that various levels of surface finishing and joining techniques are permitted within this heading, reflecting its versatility. For trade compliance, accurate classification under 4407 is paramount as it influences duties, quotas, anti-dumping measures (e.g., softwood lumber disputes), phytosanitary requirements, and CITES regulations for certain species. This heading represents the core output of sawmills globally, forming the foundational material for much of the world's construction and wood manufacturing, and is central to Chapter 44's progression from raw logs to industrial wood products.

Covers
  • Douglas fir dimensional lumber
  • Planed pine boards
  • Rough-sawn oak beams
  • Cedar decking planks
  • Mahogany furniture stock
  • Spruce wall studs
  • Finger-jointed timber for framing
  • Sanded maple flooring blanks
  • Untreated hemlock planks
  • Pressure-treated lumber for outdoor use
  • Laminated veneer lumber (LVL) over 6mm
  • Plywood core veneers (over 6mm)
  • Glulam beam components (sawn and glued, over 6mm)
  • Utility poles (sawn lengthwise, over 6mm)
  • Scaffold planks
  • Timber for window frames
  • Timber for door frames
  • Sawn pallet wood (over 6mm)
  • Timber for garden sheds
  • Large wooden posts
  • Railway tie blanks (pre-shaping)
  • Structural timber for roofing
  • Wood for boat building (over 6mm)
  • Timber for heavy construction.
Examples

A large Japanese housing developer routinely imports vast quantities of planed spruce-pine-fir (SPF) lumber from Canada, transported across the Pacific by container ship, for the construction of prefabricated homes. In Europe, furniture manufacturers in Germany source high-quality sawn oak and beech boards from forests within France and Germany, delivered by truck, to produce premium furniture pieces. Meanwhile, a major construction company in China imports rough-sawn redwood timbers from the USA via bulk cargo vessels for use in large-scale infrastructure projects, such as bridges and commercial buildings. Additionally, Australian timber merchants import durable cedar decking boards from New Zealand for distribution to local builders and DIY stores, catering to the outdoor living market.

Subheadings under 44.07 21

4407.11Wood; coniferous species, of pine (Pinus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.12Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.13Wood; coniferous species, of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.14Wood; coniferous species, of Hem-fir (western hemlock (Tsuga heterophylla) and fir (Abies spp.))4407.19Wood; coniferous species, other than of pine (Pinus spp.) or fir (Abies spp.) or spruce (Picea spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.21Wood, tropical; as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.22Wood, tropical; virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.23Wood, tropical; teak, sawn or chipped lengthwise, sliced or peeled, planed, square dressed, structural, thicker than 6mm4407.25Wood, tropical; dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.26Wood, tropical; white lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.27Wood, tropical; sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.28Wood, tropical; iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.29Wood, tropical, n.e.c. in item no. 4407.2, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.91Wood; oak (Quercus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.92Wood; beech (Fagus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.93Wood; maple (Acer spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.94Wood; cherry (Prunus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.95Wood; ash (Fraxinus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.96Wood; of birch (Betula spp.), sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed4407.97Wood; of poplar and aspen (Populus spp.), sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed4407.99Wood; sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed, n.e.c. in heading no. 4407

Codes often confused with 44.07

Common mistake. The primary misclassification issue with 4407 is its thickness boundary. Products not exceeding 6mm in thickness are typically classified under 4408 (Veneering sheets). Conversely, unworked wood in the rough (e.g., logs not sawn lengthwise) belongs to 4403. Another common error is confusing 4407 with 4409 (Wood, continuously shaped) if the timber has been continuously shaped along any of its edges or faces (e.g., tongue and groove flooring, molded lumber). The key differentiator for 4407 is 'sawn or chipped lengthwise' with a thickness 'exceeding 6mm,' without continuous shaping or being a finished laminated product.

Top exporters and importers of HS code 4407, 2025

In 2025, the largest exporter of HS code 4407 in UN Comtrade data was Canada, with 16% of world exports; the largest importer in UN Comtrade data was the United States, with 19% 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 Canada $6.1B
  2. 2 Sweden $4.4B
  3. 3 Russia* ~$3.0B

World total: $38.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $7.4B
  2. 2 China $6.4B
  3. 3 United Kingdom $2.7B

World total: $38.9B 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.

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 44.07

What is HS code 4407?

HS code 4407 is a 4-digit heading in the Harmonized System that covers: Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm. Heading 4407 is a cornerstone classification for primary processed timber in international trade, encompassing 'Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm.' This broad heading covers a vast array of lumber products, from rough-sawn timber to highly finished boards, as long as they meet the critical criterion of being sawn or chipped lengthwise and having a thickness greater than 6mm. It includes common construction materials like planks, beams, studs, and decking, as well as components for furniture, joinery, and other manufactured wood products. The 'whether or not planed, sanded or finger-jointed' clause indicates that various levels of surface finishing and joining techniques are permitted within this heading, reflecting its versatility. For trade compliance, accurate classification under 4407 is paramount as it influences duties, quotas, anti-dumping measures (e.g., softwood lumber disputes), phytosanitary requirements, and CITES regulations for certain species. This heading represents the core output of sawmills globally, forming the foundational material for much of the world's construction and wood manufacturing, and is central to Chapter 44's progression from raw logs to industrial wood products.

What products fall under HS code 4407?

Douglas fir dimensional lumber, planed pine boards, rough-sawn oak beams, cedar decking planks, mahogany furniture stock, spruce wall studs, finger-jointed timber for framing, sanded maple flooring blanks, untreated hemlock planks, pressure-treated lumber for outdoor use, laminated veneer lumber (LVL) over 6mm, plywood core veneers (over 6mm), glulam beam components (sawn and glued, over 6mm), utility poles (sawn lengthwise, over 6mm), scaffold planks, timber for window frames, timber for door frames, sawn pallet wood (over 6mm), timber for garden sheds, large wooden posts, railway tie blanks (pre-shaping), structural timber for roofing, wood for boat building (over 6mm), timber for heavy construction.

What are common misclassifications for HS code 4407?

The primary misclassification issue with 4407 is its thickness boundary. Products not exceeding 6mm in thickness are typically classified under 4408 (Veneering sheets). Conversely, unworked wood in the rough (e.g., logs not sawn lengthwise) belongs to 4403. Another common error is confusing 4407 with 4409 (Wood, continuously shaped) if the timber has been continuously shaped along any of its edges or faces (e.g., tongue and groove flooring, molded lumber). The key differentiator for 4407 is 'sawn or chipped lengthwise' with a thickness 'exceeding 6mm,' without continuous shaping or being a finished laminated product.

Which countries are the top exporters of goods under HS code 4407?

In 2025, the top exporters of HS code 4407 in UN Comtrade data were Canada ($6.1B, 16% of world exports), Sweden ($4.4B) and Russia (about $3.0B). World exports came to about $38.7B, 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 4407?

In 2025, the top importers of HS code 4407 in UN Comtrade data were the United States ($7.4B, 19% of world imports), China ($6.4B) and the United Kingdom ($2.7B). World imports came to about $38.9B, 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 4407 structured?

HS code 4407 is a 4-digit heading under Chapter 44 of the Harmonized System. The first 2 digits (44) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.