HS Code Heading

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles of wood; statuettes and other ornaments of wood; wooden articles of furniture not falling in chapter 94

44.20 Heading
Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

About HS Code 4420

HS Code 4420 is a comprehensive classification for a diverse range of wooden articles primarily characterized by their decorative, specialized, or non-general furniture nature. This heading encompasses intricate items like wood marquetry and inlaid wood, often found in decorative panels or small boxes, showcasing high levels of craftsmanship. It also includes caskets and cases designed for specific contents such as jewelry, cutlery, or cigars, along with statuettes and other ornamental wooden articles like carved figures, picture frames, and decorative plaques. A crucial aspect of 4420 is its inclusion of 'wooden articles of furniture not falling in chapter 94.' This typically refers to smaller, specialized pieces of furniture or parts that do not constitute the primary categories of seating, storage, or sleeping furniture covered in Chapter 94, such as small display cabinets, bookends, or specialized stands. Accurate classification is vital for determining correct duties, avoiding penalties, and ensuring compliance with specific regulations related to art, antiques, or luxury goods. The historical significance of this heading lies in the tradition of woodworking as an art form, with many items reflecting regional cultural heritage and artisanal skills. It represents the artistic and specialized end of wood utilization within Chapter 44, 'Wood and articles of wood,' highlighting value creation through design and intricate fabrication rather than purely utilitarian function.

Products Under This Code

Wooden marquetry panels, inlaid wood jewelry boxes, wooden cutlery cases, wooden cigar boxes, wooden humidors, carved wooden statuettes, decorative wooden animal figures, wooden wall plaques, wooden picture frames, small wooden display cabinets, wooden chess boards (without pieces), wooden bookends, decorative wooden bowls (non-food use), ornate wooden mirror frames, wooden pen holders, small wooden trinket boxes, wooden dollhouses, wooden birdhouses (ornamental), wooden decorative screens, wooden pedestal stands, wooden model ships (decorative), wooden walking sticks, wooden coat stands (ornamental), wooden lamp bases, wooden decorative masks, wooden architectural models.

Real World Examples

A luxury goods distributor in Dubai imports high-end, intricately inlaid wooden jewelry boxes and humidors from artisan workshops in Italy and India, shipping them through air freight for their discerning clientele. An art gallery in London regularly sources unique, hand-carved wooden animal statuettes and decorative masks from Bali, Indonesia, using specialized cargo services to ensure safe transport of these delicate items. A manufacturer of high-quality board games in Germany imports finely crafted wooden chess boards (without pieces) from Eastern European suppliers for assembly into premium game sets.

Common Misclassification

One of the most common misclassifications for HS 4420 involves distinguishing it from general furniture in Chapter 94. Traders often incorrectly classify small tables or shelves under 4420, when if they serve a primary furniture function (e.g., general storage, seating), they belong in Chapter 94. Another frequent error is confusing ornamental wooden articles with functional kitchenware (4419), especially for decorative bowls that *could* theoretically hold food but are primarily intended for display. Conversely, general wooden articles without specific ornamental or case functions might be mistakenly placed here instead of the residual heading 4421, leading to over-classification of simpler goods.

Subheadings 3

4420.11 Wood; statuettes and other ornaments, of tropical wood 4420.19 Wood; statuettes and other ornaments, of other than tropical wood 4420.90 Wood; marquetry and inlaid wood, caskets and cases for jewellery or cutlery and similar articles of wood, wooden articles of furniture not falling in chapter 94

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.

Related Codes

44.01 Fuel wood, in logs, billets, twigs, faggots or similar forms; wood in chip or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared 44.04 Hoopwood; split poles; piles, pickets, stakes of wood, pointed, not sawn lengthwise; wooden sticks, roughly trimmed, not turned, bent, etc., suitable for walking sticks, umbrellas, tool handles, etc. 44.05 Wood wool; wood flour 44.06 Railway or tramway sleepers (cross-ties) of wood 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm 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 44.09 Wood (including strips, friezes for parquet flooring, not assembled), continuously shaped (tongued, grooved, v-jointed, beaded or the like) along any edges, ends or faces, whether or not planed, sanded or end-jointed 44.10 Particle board, oriented strand board (OSB) and similar board (e.g. waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

Industry

This code belongs to the Wood & Wood Products industry.

Trade Overview

Major exporters of goods under HS 4420 include countries with rich traditions in woodworking and craftsmanship, such as India, Indonesia, China, Italy, and Spain. Key importers are typically high-income markets like the USA, European Union countries (especially Germany, France, UK), Japan, and the UAE, where demand for decorative, luxury, and specialized wooden articles is strong. Tariffs can vary significantly, with some luxury items potentially facing higher duties. Free Trade Agreements often provide preferential treatment, but compliance with intellectual property rights and cultural heritage regulations is also crucial for these often artistic goods.

Frequently Asked Questions

What is HS code 4420?

HS code 4420 is a 4-digit heading in the Harmonized System that covers: Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles of wood; statuettes and other ornaments of wood; wooden articles of furniture not falling in chapter 94. HS Code 4420 is a comprehensive classification for a diverse range of wooden articles primarily characterized by their decorative, specialized, or non-general furniture nature. This heading encompasses intricate items like wood marquetry and inlaid wood, often found in decorative panels or small boxes, showcasing high levels of craftsmanship. It also includes caskets and cases designed for specific contents such as jewelry, cutlery, or cigars, along with statuettes and other ornamental wooden articles like carved figures, picture frames, and decorative plaques. A crucial aspect of 4420 is its inclusion of 'wooden articles of furniture not falling in chapter 94.' This typically refers to smaller, specialized pieces of furniture or parts that do not constitute the primary categories of seating, storage, or sleeping furniture covered in Chapter 94, such as small display cabinets, bookends, or specialized stands. Accurate classification is vital for determining correct duties, avoiding penalties, and ensuring compliance with specific regulations related to art, antiques, or luxury goods. The historical significance of this heading lies in the tradition of woodworking as an art form, with many items reflecting regional cultural heritage and artisanal skills. It represents the artistic and specialized end of wood utilization within Chapter 44, 'Wood and articles of wood,' highlighting value creation through design and intricate fabrication rather than purely utilitarian function.

What products fall under HS code 4420?

Wooden marquetry panels, inlaid wood jewelry boxes, wooden cutlery cases, wooden cigar boxes, wooden humidors, carved wooden statuettes, decorative wooden animal figures, wooden wall plaques, wooden picture frames, small wooden display cabinets, wooden chess boards (without pieces), wooden bookends, decorative wooden bowls (non-food use), ornate wooden mirror frames, wooden pen holders, small wooden trinket boxes, wooden dollhouses, wooden birdhouses (ornamental), wooden decorative screens, wooden pedestal stands, wooden model ships (decorative), wooden walking sticks, wooden coat stands (ornamental), wooden lamp bases, wooden decorative masks, wooden architectural models.

What are common misclassifications for HS code 4420?

One of the most common misclassifications for HS 4420 involves distinguishing it from general furniture in Chapter 94. Traders often incorrectly classify small tables or shelves under 4420, when if they serve a primary furniture function (e.g., general storage, seating), they belong in Chapter 94. Another frequent error is confusing ornamental wooden articles with functional kitchenware (4419), especially for decorative bowls that *could* theoretically hold food but are primarily intended for display. Conversely, general wooden articles without specific ornamental or case functions might be mistakenly placed here instead of the residual heading 4421, leading to over-classification of simpler goods.

Which countries trade the most under HS code 4420?

Major exporters of goods under HS 4420 include countries with rich traditions in woodworking and craftsmanship, such as India, Indonesia, China, Italy, and Spain. Key importers are typically high-income markets like the USA, European Union countries (especially Germany, France, UK), Japan, and the UAE, where demand for decorative, luxury, and specialized wooden articles is strong. Tariffs can vary significantly, with some luxury items potentially facing higher duties. Free Trade Agreements often provide preferential treatment, but compliance with intellectual property rights and cultural heritage regulations is also crucial for these often artistic goods.

How is HS code 4420 structured?

HS code 4420 is a 4-digit heading under Chapter 44 of the Harmonized System. The first 2 digits (44) identify the chapter, and digits 3-4 (20) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.