HS code · 6-digit subheading

HS Code 4407.27 – Wood, tropical; sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm

HS code 4407.27 is the 6-digit subheading for wood, tropical, sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm. It is used for sawn Sapelli lumber, sapelli veneer sheets, sapelli flooring planks, sapelli furniture components and sapelli boat building timber.

What HS 4407.27 covers

HS code 440727 specifically identifies sawn or processed Sapelli wood, a prominent African tropical hardwood, when its thickness exceeds 6mm. Sapelli is highly valued in international markets for its beautiful reddish-brown color, fine grain, and excellent working properties, often serving as a sustainable alternative to mahogany. It is extensively used in high-end furniture, cabinetry, decorative veneers, and boat building. Importers are primarily found in Europe and North America, where there is a strong demand for luxury wood products. The main exporters are West and Central African nations, including Cameroon, Gabon, and Congo. Due to its origin in regions facing deforestation challenges, compliance with regulations like EUDR and EUTR is paramount for ensuring legal and ethically sourced timber, making supply chain transparency a critical aspect of trade.

Covers
  • Sawn Sapelli lumber
  • Sapelli veneer sheets
  • Sapelli flooring planks
  • Sapelli furniture components
  • Sapelli boat building timber
  • Planed Sapelli boards
Examples
  • Sapelli kitchen cabinets
  • Sapelli boat interiors
  • Sapelli musical instruments (e.g., guitar backs)
  • Sapelli decorative panels

Codes often confused with 4407.27

Common mistake. Often confused with other African hardwoods like African Mahogany (Khaya spp.) or Sapele (Entandrophragma cylindricum) under 440729, due to similar appearance and uses.

4407.29Wood, 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 6mm

Top exporters and importers of HS code 440727, 2025

In 2025, the largest exporter of HS code 440727 in UN Comtrade data was Cameroon, with about 39% of world exports; the largest importer in UN Comtrade data was the United Kingdom, with 18% 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 Cameroon* ~$94M
  2. 2 Congo* ~$72M
  3. 3 DR Congo* ~$22M

World total: $241M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United Kingdom $42M
  2. 2 Netherlands $40M
  3. 3 United States $36M

World total: $233M 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 4407.27

Brazil does not split HS 4407.27: its NCM code is 4407.27.00.

  1. 4407.27.00 Sawn sapelli, over 6 mm thickSapelli

All Brazil NCM codes in heading 44.07 →

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 4407.27

What is HS code 440727?

HS code 440727 is a 6-digit subheading in the Harmonized System that covers: Wood, tropical; sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm. HS code 440727 specifically identifies sawn or processed Sapelli wood, a prominent African tropical hardwood, when its thickness exceeds 6mm. Sapelli is highly valued in international markets for its beautiful reddish-brown color, fine grain, and excellent working properties, often serving as a sustainable alternative to mahogany. It is extensively used in high-end furniture, cabinetry, decorative veneers, and boat building. Importers are primarily found in Europe and North America, where there is a strong demand for luxury wood products. The main exporters are West and Central African nations, including Cameroon, Gabon, and Congo. Due to its origin in regions facing deforestation challenges, compliance with regulations like EUDR and EUTR is paramount for ensuring legal and ethically sourced timber, making supply chain transparency a critical aspect of trade.

What products fall under HS code 440727?

Sawn Sapelli lumber, Sapelli veneer sheets, Sapelli flooring planks, Sapelli furniture components, Sapelli boat building timber, Planed Sapelli boards

What are common misclassifications for HS code 440727?

Often confused with other African hardwoods like African Mahogany (Khaya spp.) or Sapele (Entandrophragma cylindricum) under 440729, due to similar appearance and uses.

Which countries are the top exporters of goods under HS code 440727?

In 2025, the top exporters of HS code 440727 in UN Comtrade data were Cameroon (about $94M, 39% of world exports), Congo (about $72M) and the DR Congo (about $22M). World exports came to about $241M, 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 440727?

In 2025, the top importers of HS code 440727 in UN Comtrade data were the United Kingdom ($42M, 18% of world imports), the Netherlands ($40M) and the United States ($36M). World imports came to about $233M, 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 440727 structured?

HS code 440727 is a 6-digit subheading under the Harmonized System. The first 2 digits (44) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (27) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 440727?

In Brazil, HS code 440727 is NCM 4407.27.00. The last two digits are 00 because Brazil does not split this HS code further.