HS Code for Marquetry wood

Marquetry and inlaid wood are classified under HS code 4420.90. This heading is dedicated to decorative woodcraft that involves high levels of craftsmanship, such as wood marquetry, caskets, and small wooden ornaments. The classification is determined by the decorative nature of the wood and its assembly. Unlike standard lumber or plywood, marquetry involves the intricate placement of different wood veneers or other materials into a wood base to create patterns or pictures. Heading 4420 specifically excludes standard furniture of Chapter 94, but includes small items like jewelry boxes and decorative panels that are not intended to stand on the floor. Subheading 4420.90 is the residual category for these items when they are not statuettes or other specific ornaments. The essential character of the product is its decorative surface, created by the mosaic-like assembly of wood pieces.

Products Included

• Inlaid wood panels for wall decoration
• Marquetry veneers for furniture repair
• Decorative wooden jewelry caskets
• Wooden cases for cutlery
• Small wooden ornaments with inlaid patterns
• Wooden bowls with decorative marquetry

Common Misclassification

Marquetry is often misclassified under 4408.90, which covers sheets for veneering. However, 4408 is for raw materials, whereas 4420.90 is for finished decorative articles. It is also confused with 9403.60 (other wooden furniture) if the marquetry is part of a larger functional furniture piece like a table.

FAQ

What is the HS code for marquetry wood?

The HS code for marquetry and inlaid wood articles is 4420.90.

Does this include antique marquetry?

If the item is over 100 years old, it may be classified under Chapter 97 (Antiques) rather than 4420.90, depending on the customs authority.