Product classification
HS code for Coniferous plywood sheets: 4408.10
Wood, coniferous, sheets for veneering (including those obtained by slicing laminated wood), for plywood or similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, not over 6 mm thick.
Classification of coniferous plywood sheets under HS 4408.10
Classification of coniferous plywood sheets under HS code 4408.10 is determined by the physical dimensions and the processing state of the wood. This heading specifically covers wood sheets that are intended for use in veneering, the manufacture of plywood, or other similar laminated wood products. A critical technical requirement for classification under this code is that the thickness of the wood must not exceed 6 mm. These sheets are typically produced through processes such as slicing, peeling (rotary cutting), or sawing. Unlike standard lumber, these sheets are thin layers designed to be glued together or applied to a substrate. The wood must be from coniferous species, such as pine, fir, or spruce. If the wood is further processed beyond simple planing, sanding, or end-jointing, or if it exceeds the thickness threshold, it may require classification elsewhere. The General Rules for the Interpretation of the Harmonized System (GRI) dictate that the specific description of 'sheets for veneering' takes precedence when the product meets these dimensional and botanical criteria.
- Covers
- Pine veneer sheets for plywood manufacture
- Spruce sheets sliced for lamination
- Fir wood sheets peeled for veneering
- Coniferous wood sawn lengthwise under 6mm thick
- Spliced or end-jointed coniferous veneer
- Also under 4408.10
- Roseburg Forest Products Plywood Veneer
- Georgia-Pacific Pine Veneer
- West Fraser Spruce Veneer
- Tolko Industries Coniferous Veneer
Codes often confused with 4408.10
Common mistake. This code is frequently confused with HS code 4412, which covers finished plywood panels. HS code 4408.10 is for the individual sheets used to make plywood, not the finished multi-layered board. Additionally, wood thicker than 6 mm falls under HS code 4407, which covers wood sawn or chipped lengthwise.
Top exporters and importers of HS 440810 (the code used for coniferous plywood sheets), 2025
In 2025, the largest exporter of HS 440810 (the code used for coniferous plywood sheets) in UN Comtrade data was Canada, with 45% of world exports; the largest importer in UN Comtrade data was the United States, with 39% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 440810, not only coniferous plywood sheets.
Top exporters 2025 · share of world exports
- 1 Canada $200M 45% of world exports
- 2 Russia* ~$38M 8.6% of world exports · partner records ↗
- 3 Sweden $23M 5.2% of world exports
World total: $441M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $200M 39% of world imports
- 2 China $35M 6.9% of world imports
- 3 Spain $25M 4.9% of world imports
World total: $508M 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 coniferous plywood sheets
Brazil splits HS 4408.10 into 3 NCM codes. Pick the one that matches your product:
- 4408.10.10Coniferous veneer sliced from laminated wood
- 4408.10.91Brazilian pine (Araucaria) veneer sheets
- 4408.10.99Other coniferous veneer sheets, not over 6 mm
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 coniferous plywood sheets
What is the HS code for Coniferous plywood sheets?
The HS code for Coniferous plywood sheets is 440810 (Wood; coniferous, sheets for veneering (including those obtained by slicing laminated wood), for plywood or similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, not over 6 mm thick). The HS code for coniferous plywood sheets (veneers) not exceeding 6 mm in thickness is 4408.10.
How do I classify Coniferous plywood sheets for customs?
Coniferous plywood sheets is classified under HS code 440810 — Wood; coniferous, sheets for veneering (including those obtained by slicing laminated wood), for plywood or similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, not over 6 mm thick. This is a 6-digit subheading level code.
Does this code include finished plywood boards?
No, finished plywood consisting of multiple layers glued together is classified under heading 4412.
Which countries are the top exporters of coniferous plywood sheets (HS 440810)?
In 2025, the top exporters of HS 440810 (the code used for coniferous plywood sheets) in UN Comtrade data were Canada ($200M, 45% of world exports), Russia (about $38M) and Sweden ($23M). World exports came to about $441M, 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 coniferous plywood sheets (HS 440810)?
In 2025, the top importers of HS 440810 (the code used for coniferous plywood sheets) in UN Comtrade data were the United States ($200M, 39% of world imports), China ($35M) and Spain ($25M). World imports came to about $508M, 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.
Is the HS code for Coniferous plywood sheets the same in all countries?
The base HS code 440810 for Coniferous plywood sheets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for coniferous plywood sheets in Brazil?
Brazil splits HS 440810 into 3 NCM codes, so the right one for coniferous plywood sheets depends on the product's details: 4408.10.10 (Coniferous veneer sliced from laminated wood), 4408.10.91 (Brazilian pine (Araucaria) veneer sheets), 4408.10.99 (Other coniferous veneer sheets, not over 6 mm).