HS code · 6-digit subheading
HS Code 4407.28 – Wood, tropical; iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm
HS code 4407.28 is the 6-digit subheading for wood, tropical, iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm. It is used for sawn Iroko timber, iroko decking, iroko flooring, iroko boat planks and iroko garden furniture components.
What HS 4407.28 covers
This HS code covers Iroko wood, a highly durable and stable African tropical hardwood, when sawn, chipped, sliced, or peeled and thicker than 6mm. Often referred to as 'African Teak' due to its similar properties and resistance to rot and insects, Iroko is a premium choice for outdoor applications like decking, boat building, and garden furniture, as well as for indoor flooring and heavy construction. Its natural oils provide excellent weather resistance. Major importers are typically European and North American countries seeking high-performance, long-lasting timber. Exporters are predominantly West African nations such as Ghana, Ivory Coast, and Nigeria. The trade in Iroko is significantly influenced by sustainability concerns, with regulations like EUDR and EUTR playing a crucial role in ensuring that timber is legally and sustainably sourced, demanding rigorous due diligence from importers.
- Covers
- Sawn Iroko timber
- Iroko decking
- Iroko flooring
- Iroko boat planks
- Iroko garden furniture components
- Planed Iroko boards
- Examples
- Iroko outdoor furniture (e.g., Barlow Tyrie)
- Iroko boat decks
- Iroko park benches
- Iroko window frames
Codes often confused with 4407.28
Common mistake. Can be mistaken for Teak (Tectona grandis) under 440729 due to similar applications and durability, or other durable tropical woods.
Top exporters and importers of HS code 440728, 2025
In 2025, the largest exporter of HS code 440728 in UN Comtrade data was Cameroon, with about 60% of world exports; the largest importer in UN Comtrade data was Spain, with 16% 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 Cameroon* ~$70M 60% of world exports · partner records ↗
- 2 Congo* ~$5.3M 4.5% of world exports · partner records ↗
- 3 Germany $4.1M 3.5% of world exports
World total: $116M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Spain $19M 16% of world imports
- 2 Türkiye $16M 14% of world imports
- 3 United Kingdom $13M 11% of world imports
World total: $116M 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 4407.28
Brazil does not split HS 4407.28: its NCM code is 4407.28.00.
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 4407.28
What is HS code 440728?
HS code 440728 is a 6-digit subheading in the Harmonized System that covers: Wood, tropical; iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm. This HS code covers Iroko wood, a highly durable and stable African tropical hardwood, when sawn, chipped, sliced, or peeled and thicker than 6mm. Often referred to as 'African Teak' due to its similar properties and resistance to rot and insects, Iroko is a premium choice for outdoor applications like decking, boat building, and garden furniture, as well as for indoor flooring and heavy construction. Its natural oils provide excellent weather resistance. Major importers are typically European and North American countries seeking high-performance, long-lasting timber. Exporters are predominantly West African nations such as Ghana, Ivory Coast, and Nigeria. The trade in Iroko is significantly influenced by sustainability concerns, with regulations like EUDR and EUTR playing a crucial role in ensuring that timber is legally and sustainably sourced, demanding rigorous due diligence from importers.
What products fall under HS code 440728?
Sawn Iroko timber, Iroko decking, Iroko flooring, Iroko boat planks, Iroko garden furniture components, Planed Iroko boards
What are common misclassifications for HS code 440728?
Can be mistaken for Teak (Tectona grandis) under 440729 due to similar applications and durability, or other durable tropical woods.
Which countries are the top exporters of goods under HS code 440728?
In 2025, the top exporters of HS code 440728 in UN Comtrade data were Cameroon (about $70M, 60% of world exports), Congo (about $5.3M) and Germany ($4.1M). World exports came to about $116M, 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 440728?
In 2025, the top importers of HS code 440728 in UN Comtrade data were Spain ($19M, 16% of world imports), Türkiye ($16M) and the United Kingdom ($13M). World imports came to about $116M, 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 440728 structured?
HS code 440728 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 (28) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 440728?
In Brazil, HS code 440728 is NCM 4407.28.00. The last two digits are 00 because Brazil does not split this HS code further.