Product classification

HS code for Lumber: 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.

Classification of lumber under HS 4407.99

Lumber, specifically non-coniferous wood sawn or chipped lengthwise, is classified under HS code 4407.99. This classification is part of Chapter 44, which governs wood and articles of wood. Heading 4407 is one of the most significant codes in the timber trade, covering wood that has been processed by sawing or chipping but retains its basic structural form, provided the thickness exceeds 6mm. The subheading 4407.99 acts as a \"residual\" or \"other\" category for non-coniferous (hardwood) species that are not explicitly named in the preceding subheadings (such as oak, beech, maple, cherry, or specific tropical woods like mahogany and teak). This code includes a wide variety of temperate and tropical hardwoods used in construction, flooring, and furniture making. The wood may be planed, sanded, or finger-jointed without changing its classification under this heading, provided the essential character of sawn lumber is maintained and it has not been further worked into specific products like moldings.

Covers
  • Sawn hardwood planks (non-specified species)
  • Timber beams exceeding 6mm in thickness
  • Planed hardwood boards (not further worked)
  • Finger-jointed lumber (non-coniferous)
  • Sawn tropical woods not listed in subheadings 4407.21 through 4407.29
Also under 4407.99

Appalachian Hardwood Manufacturers Inc. Oak, Baillie Lumber Maple, Frank Miller Lumber Walnut, Northland Corporation Cherry

Codes often confused with 4407.99

Common mistake. Lumber is often misclassified under 4407.11 or 4407.12, which are reserved for coniferous woods like pine and fir. Another common error is using 4408 for thin wood sheets; 4408 is only for wood 6mm or less in thickness. Additionally, if the lumber has been shaped (e.g., tongued and grooved), it must be classified under 4409, and if it is assembled into panels, it falls under 4412 or 4418.

4407.11Wood; coniferous species, of pine (Pinus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.12Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm44.08Sheets 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 mm44.09Wood (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-jointed44.12Plywood, veneered panels and similar laminated wood44.18Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

Top exporters and importers of HS 440799 (the code used for lumber), 2025

In 2025, the largest exporter of HS 440799 (the code used for lumber) 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.

Figures cover everything classified under HS 440799, not only lumber.

Top exporters 2025 · share of world exports

  1. 1 United States $368M
  2. 2 Vietnam* ~$147M
  3. 3 Malaysia $110M

World total: $1.5B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $457M
  2. 2 Saudi Arabia $73M
  3. 3 United Kingdom $72M

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 lumber

Brazil splits HS 4407.99 into 5 NCM codes. Pick the one that matches your product:

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 lumber

What is the HS code for Lumber?

The HS code for Lumber is 440799 (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).

How do I classify Lumber for customs?

Lumber is classified under HS code 440799 — 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 is a 6-digit subheading level code.

What is the HS code for general hardwood lumber?

For non-coniferous wood not specifically named (like oak or beech), the HS code is 4407.99.

Does this code include plywood or veneers?

No, plywood is classified under 4412, and veneers (6mm or thinner) are classified under 4408.

Which countries are the top exporters of lumber (HS 440799)?

In 2025, the top exporters of HS 440799 (the code used for lumber) 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 lumber (HS 440799)?

In 2025, the top importers of HS 440799 (the code used for lumber) 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.

Is the HS code for Lumber the same in all countries?

The base HS code 440799 for Lumber 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 lumber in Brazil?

Brazil splits HS 440799 into 5 NCM codes, so the right one for lumber depends on the product's details: 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).