HS code · 4-digit heading
HS Code 44.08 – Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
What HS 44.08 covers
Heading 4408 is dedicated to 'Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.' This classification specifically targets thin wood sheets, emphasizing their primary use in creating veneers, plywood, and other laminated wood products. The critical defining characteristic is the thickness, which must not exceed 6mm. These sheets can be produced by sawing lengthwise, slicing, or peeling, and may undergo further processing such as planing, sanding, splicing, or end-jointing. This flexibility allows for a wide range of aesthetic (decorative veneers) and structural (plywood core sheets) applications. For trade compliance, precise classification is vital, as the specific thickness threshold differentiates it from thicker lumber (4407) and finished laminated panels (4412). This impacts duties, specific trade agreements, and regulations concerning wood species, particularly CITES-listed ones. Within Chapter 44, this heading represents a more refined stage of wood processing, transforming raw timber into versatile, thin sheets optimized for composite wood products and decorative surfaces.
- Covers
- Oak veneer sheets
- Maple veneer sheets
- Birch plywood core sheets
- Tropical hardwood face veneers
- Decorative wood veneers
- Sliced walnut sheets
- Peeled pine sheets for plywood
- Sanded softwood veneers
- Spliced bamboo veneers
- End-jointed wood sheets for laminating
- Thin lumber for model making (under 6mm)
- Balsa wood sheets (under 6mm)
- Thin cedar strips for boat building (under 6mm)
- Veneer for musical instruments
- Veneer for marquetry
- Flexible wood veneer sheets
- Reconstituted wood veneers
- Laminated wood sheets for furniture components
- Thin wood for crafts
- Veneer for doors
- Veneer for cabinets
- Veneer for panels
- Veneer for flooring
- Thin wood for aircraft models.
- Examples
A furniture manufacturer in Vietnam regularly imports high-quality oak and walnut veneer sheets from the USA and Europe via container ship, utilizing these thin, decorative wood layers for their premium furniture lines. Simultaneously, a large plywood factory in China sources vast quantities of peeled birch and eucalyptus sheets, all under 6mm in thickness, from Russia and Australia respectively, transported by bulk cargo vessels, to form the core layers of their plywood products. In another instance, an Italian luxury yacht builder procures thin, exotic hardwood veneers, often requiring CITES permits, from African and South American suppliers for the intricate and aesthetically demanding interior finishes of their vessels.
Subheadings under 44.08 4
Codes often confused with 44.08
Common mistake. The most common misclassification for 4408 is confusion with 4407 (Wood sawn or chipped lengthwise, over 6mm). The key differentiator is the thickness: 4408 is strictly 'not exceeding 6mm.' Another frequent mistake is classifying finished laminated wood products, such as plywood or veneered panels, under 4408. However, these assembled products belong to 4412 (Plywood, veneered panels and similar laminated wood). Heading 4408 is for the individual sheets used to *make* such products, not the finished panels themselves. The distinction hinges on whether it's a component sheet or a completed laminated article.
Top exporters and importers of HS code 4408, 2025
In 2025, the largest exporter of HS code 4408 in UN Comtrade data was China, with 14% of world exports; the largest importer in UN Comtrade data was India, with 9.8% 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 China $616M 14% of world exports
- 2 United States $350M 7.8% of world exports
- 3 Canada $312M 6.9% of world exports
World total: $4.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $485M 9.8% of world imports
- 2 United States $422M 8.6% of world imports
- 3 China $331M 6.7% of world imports
World total: $4.9B 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 that did not report are estimated from what other countries recorded trading with them. 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 44.08
What is HS code 4408?
HS code 4408 is a 4-digit heading in the Harmonized System that covers: Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Heading 4408 is dedicated to 'Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.' This classification specifically targets thin wood sheets, emphasizing their primary use in creating veneers, plywood, and other laminated wood products. The critical defining characteristic is the thickness, which must not exceed 6mm. These sheets can be produced by sawing lengthwise, slicing, or peeling, and may undergo further processing such as planing, sanding, splicing, or end-jointing. This flexibility allows for a wide range of aesthetic (decorative veneers) and structural (plywood core sheets) applications. For trade compliance, precise classification is vital, as the specific thickness threshold differentiates it from thicker lumber (4407) and finished laminated panels (4412). This impacts duties, specific trade agreements, and regulations concerning wood species, particularly CITES-listed ones. Within Chapter 44, this heading represents a more refined stage of wood processing, transforming raw timber into versatile, thin sheets optimized for composite wood products and decorative surfaces.
What products fall under HS code 4408?
Oak veneer sheets, maple veneer sheets, birch plywood core sheets, tropical hardwood face veneers, decorative wood veneers, sliced walnut sheets, peeled pine sheets for plywood, sanded softwood veneers, spliced bamboo veneers, end-jointed wood sheets for laminating, thin lumber for model making (under 6mm), balsa wood sheets (under 6mm), thin cedar strips for boat building (under 6mm), veneer for musical instruments, veneer for marquetry, flexible wood veneer sheets, reconstituted wood veneers, laminated wood sheets for furniture components, thin wood for crafts, veneer for doors, veneer for cabinets, veneer for panels, veneer for flooring, thin wood for aircraft models.
What are common misclassifications for HS code 4408?
The most common misclassification for 4408 is confusion with 4407 (Wood sawn or chipped lengthwise, over 6mm). The key differentiator is the thickness: 4408 is strictly 'not exceeding 6mm.' Another frequent mistake is classifying finished laminated wood products, such as plywood or veneered panels, under 4408. However, these assembled products belong to 4412 (Plywood, veneered panels and similar laminated wood). Heading 4408 is for the individual sheets used to *make* such products, not the finished panels themselves. The distinction hinges on whether it's a component sheet or a completed laminated article.
Which countries are the top exporters of goods under HS code 4408?
In 2025, the top exporters of HS code 4408 in UN Comtrade data were China ($616M, 14% of world exports), the United States ($350M) and Canada ($312M). World exports came to about $4.5B, 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 4408?
In 2025, the top importers of HS code 4408 in UN Comtrade data were India ($485M, 9.8% of world imports), the United States ($422M) and China ($331M). World imports came to about $4.9B, 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 4408 structured?
HS code 4408 is a 4-digit heading under Chapter 44 of the Harmonized System. The first 2 digits (44) identify the chapter, and digits 3-4 (08) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.