HS Code for Plywood sheets
Heading 4408 of the Harmonized System covers sheets for veneering, for plywood, or for other similar laminated wood. These are distinct from finished plywood panels because they are single layers of wood, typically used as the raw material for manufacturing multi-layered products. Subheading 4408.90 is the residual category for sheets made from wood species other than tropical wood, oak, beech, maple, cherry, or ash. A defining technical requirement for classification under 4408 is that the thickness of the sheet must not exceed 6 mm. These sheets are produced by sawing lengthwise, slicing, or peeling (rotary cutting). They may be planed, sanded, or end-jointed (e.g., finger-jointed), but they must remain a single ply. If two or more of these sheets are glued together, the product is no longer classified under 4408 and must move to heading 4412. This code is essential for the timber trade, distinguishing between raw veneer stock and finished structural panels.
Products Included
- Veneer sheets for furniture
- Peeled wood sheets for plywood manufacture
- Sliced wood for decorative laminates
- Softwood veneer sheets (under 6mm)
- Birch or poplar sheets for fruit crates
Common Misclassification
The most common error is confusing 4408.90 with 4412.99 (finished plywood). The distinction is the number of layers; 4408 is for single plies only. Another error involves thickness; if the wood sheet is thicker than 6 mm, it must be classified under heading 4407 as sawn wood. Finally, if the wood is from a tropical species, it must be classified under 4408.31 or 4408.39 rather than 4408.90.
FAQ
What is the HS code for wood veneer?
Wood veneer sheets under 6mm thick are classified under heading 4408, with 4408.90 covering non-specified wood species.
What is the maximum thickness for 4408.90?
The maximum thickness allowed for classification under this HS code is 6 mm.
Industry
Frequently Asked Questions
What is the HS code for Plywood sheets?
The HS code for Plywood sheets is 440890 (Wood; n.e.c. in heading no. 4408, sheets for veneer or plywood, other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, not exceeding 6mm in thickness).
How do I classify Plywood sheets for customs?
Plywood sheets is classified under HS code 440890 — Wood; n.e.c. in heading no. 4408, sheets for veneer or plywood, other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, not exceeding 6mm in thickness. This is a 6-digit subheading level code.
Is the HS code for Plywood sheets the same in all countries?
The base HS code 440890 for 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.