Product classification

HS code for Mahogany lumber: 4407.21

Wood, tropical, as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm.

Classification of mahogany lumber under HS 4407.21

Mahogany lumber is classified under HS code 4407.21. This code is designated for tropical wood species specified in Subheading Note 2 to Chapter 44, specifically Mahogany (Swietenia spp.). To qualify for this code, the wood must be sawn or chipped lengthwise, sliced or peeled, and must have a thickness exceeding 6mm. The classification covers wood that has undergone basic processing such as planing, sanding, or finger-jointing, but has not been further worked into finished products like furniture or flooring. The botanical identification is crucial here; only species within the Swietenia genus are classified under 4407.21. This includes Swietenia macrophylla, Swietenia mahagoni, and Swietenia humilis. The classification is driven by the wood's status as a raw material that has been processed beyond simple logs but remains in a primary lumber form. Proper documentation regarding the species is often required due to CITES regulations associated with certain mahogany species.

Covers
  • Sawn mahogany planks
  • Finger-jointed mahogany boards
  • Sanded mahogany lumber over 6mm thick
  • Planed mahogany beams
  • Rough-sawn mahogany timber
Also under 4407.21
  • Genuine Honduran Mahogany
  • Cuban Mahogany (historical/rare)
  • Brazilian Mahogany (historical/rare)
  • CITES-certified Swietenia mahogany

Codes often confused with 4407.21

Common mistake. Mahogany lumber is often confused with HS code 4408, which covers sheets for veneering. However, 4408 is strictly for wood that is 6mm or thinner. If the mahogany is thicker than 6mm, it must be in 4407. Additionally, it is sometimes misclassified under 4407.22 (Virola, Imbuia, and Balsa) or 4407.29 (Other tropical woods). Importers must ensure the botanical genus is Swietenia to use 4407.21; otherwise, African Mahogany (Khaya spp.) would fall under 4407.29 as it is a different botanical genus despite the common name.

44.08Sheets 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 mm44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm4407.22Wood, tropical; virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm4407.29Wood, tropical, n.e.c. in item no. 4407.2, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm

Top exporters and importers of HS 440721 (the code used for mahogany lumber), 2025

In 2025, the largest exporter of HS 440721 (the code used for mahogany lumber) in UN Comtrade data was the DR Congo, with about 31% of world exports; the largest importer in UN Comtrade data was Kenya, with 33% 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 440721, not only mahogany lumber.

Top exporters 2025 · share of world exports

  1. 1 DR Congo* ~$17M
  2. 2 Ghana $15M
  3. 3 Fiji $9.8M

World total: $55M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Kenya $16M
  2. 2 United States $16M
  3. 3 Dominican Republic $3.2M

World total: $48M 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 code for mahogany lumber

Brazil classifies mahogany lumber under NCM 4407.21.00: HS 4407.21 with 00 added.

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 mahogany lumber

What is the HS code for Mahogany lumber?

The HS code for Mahogany lumber is 440721 (Wood, tropical; as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm). The HS code for mahogany lumber (Swietenia spp.) that is sawn lengthwise and thicker than 6mm is 4407.21.

How do I classify Mahogany lumber for customs?

Mahogany lumber is classified under HS code 440721 — Wood, tropical; as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm. This is a 6-digit subheading level code.

Is African Mahogany classified under the same HS code?

No, African Mahogany (Khaya spp.) is classified under HS code 4407.29 because the 4407.21 code is strictly reserved for the Swietenia genus.

Which countries are the top exporters of mahogany lumber (HS 440721)?

In 2025, the top exporters of HS 440721 (the code used for mahogany lumber) in UN Comtrade data were the DR Congo (about $17M, 31% of world exports), Ghana ($15M) and Fiji ($9.8M). World exports came to about $55M, 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 mahogany lumber (HS 440721)?

In 2025, the top importers of HS 440721 (the code used for mahogany lumber) in UN Comtrade data were Kenya ($16M, 33% of world imports), the United States ($16M) and the Dominican Republic ($3.2M). World imports came to about $48M, 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 Mahogany lumber the same in all countries?

The base HS code 440721 for Mahogany 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 mahogany lumber in Brazil?

In Brazil, mahogany lumber (HS 440721) is classified under NCM 4407.21.00.