HS code · 6-digit subheading
HS Code 4407.99 – Wood; 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
HS code 4407.99 is the 6-digit subheading for wood, 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. It is used for oak lumber, maple planks, cherry boards, beech timber and ash dimension stock.
What HS 4407.99 covers
This "not elsewhere specified" (n.e.c.) code acts as a catch-all for non-coniferous sawn timber exceeding 6mm in thickness, excluding specific species like poplar and aspen (440797) or tropical woods. It encompasses a vast array of hardwood species, each with unique properties, traded globally for diverse applications. Importers range from high-end furniture makers seeking exotic hardwoods to construction firms needing durable structural timber, and manufacturers of flooring or specialized joinery. Key exporting regions include temperate forest zones in Europe, North America, and parts of Asia, supplying species like oak, maple, cherry, and beech. The trade in these goods is highly sensitive to sustainable forestry practices, with regulations like EUDR and EUTR playing a crucial role in ensuring legality and environmental responsibility. Market dynamics are influenced by global construction activity, interior design trends, and the availability of certified timber.
- Covers
- Oak lumber
- Maple planks
- Cherry boards
- Beech timber
- Ash dimension stock
- Walnut sawn wood
- Birch beams
- Sycamore planks
- Examples
Appalachian Hardwood Manufacturers Inc. Oak, Baillie Lumber Maple, Frank Miller Lumber Walnut, Northland Corporation Cherry
Codes often confused with 4407.99
Common mistake. This code is often confused with specific hardwood codes if available (e.g., 440791 for oak) or with tropical hardwoods (44072x series) if the origin is not clearly defined.
Top exporters and importers of HS code 440799, 2025
In 2025, the largest exporter of HS code 440799 in UN Comtrade data was the United States, with 25% of world exports; the largest importer in UN Comtrade data was China, with 28% 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 United States $368M 25% of world exports
- 2 Vietnam* ~$147M 10% of world exports · partner records ↗
- 3 Malaysia $110M 7.5% of world exports
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $457M 28% of world imports
- 2 Saudi Arabia $73M 4.4% of world imports
- 3 United Kingdom $72M 4.4% of world imports
World total: $1.6B 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 codes for 4407.99 5
Brazil splits HS 4407.99 into 5 NCM codes, Mercosur's 8-digit tariff lines.
- 4407.99.20 Sawn peroba wood, over 6 mm thickDe peroba (Paratecoma peroba)
- 4407.99.30 Sawn guaiuvira wood, over 6 mm thickDe guaiuvira (Patagonula americana)
- 4407.99.60 Sawn amendoim wood, over 6 mm thickDe amendoim (Pterogyne nitens)
- 4407.99.70 Sawn angico preto wood, over 6 mm thickDe angico preto (Piptadenia macrocarpa)
- 4407.99.90 Other sawn non-coniferous wood, over 6 mmOutras
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 4407.99
What is HS code 440799?
HS code 440799 is a 6-digit subheading in the Harmonized System that covers: Wood; 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. This "not elsewhere specified" (n.e.c.) code acts as a catch-all for non-coniferous sawn timber exceeding 6mm in thickness, excluding specific species like poplar and aspen (440797) or tropical woods. It encompasses a vast array of hardwood species, each with unique properties, traded globally for diverse applications. Importers range from high-end furniture makers seeking exotic hardwoods to construction firms needing durable structural timber, and manufacturers of flooring or specialized joinery. Key exporting regions include temperate forest zones in Europe, North America, and parts of Asia, supplying species like oak, maple, cherry, and beech. The trade in these goods is highly sensitive to sustainable forestry practices, with regulations like EUDR and EUTR playing a crucial role in ensuring legality and environmental responsibility. Market dynamics are influenced by global construction activity, interior design trends, and the availability of certified timber.
What products fall under HS code 440799?
Oak lumber, Maple planks, Cherry boards, Beech timber, Ash dimension stock, Walnut sawn wood, Birch beams, Sycamore planks
What are common misclassifications for HS code 440799?
This code is often confused with specific hardwood codes if available (e.g., 440791 for oak) or with tropical hardwoods (44072x series) if the origin is not clearly defined.
Which countries are the top exporters of goods under HS code 440799?
In 2025, the top exporters of HS code 440799 in UN Comtrade data were the United States ($368M, 25% of world exports), Vietnam (about $147M) and Malaysia ($110M). World exports came to about $1.5B, 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 440799?
In 2025, the top importers of HS code 440799 in UN Comtrade data were China ($457M, 28% of world imports), Saudi Arabia ($73M) and the United Kingdom ($72M). World imports came to about $1.6B, 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 440799 structured?
HS code 440799 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 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 440799?
Brazil splits HS code 440799 into 5 NCM codes: 4407.99.20 (Sawn peroba wood, over 6 mm thick), 4407.99.30 (Sawn guaiuvira wood, over 6 mm thick), 4407.99.60 (Sawn amendoim wood, over 6 mm thick), 4407.99.70 (Sawn angico preto wood, over 6 mm thick), 4407.99.90 (Other sawn non-coniferous wood, over 6 mm). The first 6 digits of each match the HS code.