Product classification

HS code for Plywood sheets: 4408.90

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.

Classification of plywood sheets under HS 4408.90

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.

Covers
  • 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
Also under 4408.90
  • Columbia Forest Products Hardwood Veneer
  • States Industries Birch Plywood
  • Timber Products Company Oak Veneer
  • Atlantic Plywood Maple Veneer

Codes often confused with 4408.90

Common mistake. 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.

4412.99Plywood; n.e.c. in heading 4412, with both outer plies of coniferous wood44.08Sheets 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 6mm4408.31Wood, tropical; as specified in Subheading Note 2 to this Chapter, dark red meranti, light red meranti, meranti bakau, sheets for veneer, plywood or other wood, sawn lengthwise, sliced or peeled, planed or not, sanded or end-jointed, not thicker than 6mm4408.39Wood, of tropical wood; as in Subheading note 2 to this Chapter, n.e.c. in heading no. 4408.31, sheets for veneer or plywood, other wood sawn length wise, sliced or peeled, whether or not planed, sanded or end-jointed, not thicker than 6mm

Top exporters and importers of HS 440890 (the code used for plywood sheets), 2025

In 2025, the largest exporter of HS 440890 (the code used for plywood sheets) in UN Comtrade data was China, with 17% of world exports; the largest importer in UN Comtrade data was India, with 8.5% 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 440890, not only plywood sheets.

Top exporters 2025 · share of world exports

  1. 1 China $581M
  2. 2 United States $321M
  3. 3 Ukraine* ~$273M

World total: $3.4B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 India $300M
  2. 2 Italy $203M
  3. 3 United States $187M

World total: $3.5B 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 plywood sheets

Brazil splits HS 4408.90 into 2 NCM codes. Pick the one that matches your product:

  • 4408.90.10Other veneer sliced from laminated wood
  • 4408.90.90Other sheets for veneer or plywood, up to 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 plywood sheets

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.

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.

Which countries are the top exporters of plywood sheets (HS 440890)?

In 2025, the top exporters of HS 440890 (the code used for plywood sheets) in UN Comtrade data were China ($581M, 17% of world exports), the United States ($321M) and Ukraine (about $273M). World exports came to about $3.4B, 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 plywood sheets (HS 440890)?

In 2025, the top importers of HS 440890 (the code used for plywood sheets) in UN Comtrade data were India ($300M, 8.5% of world imports), Italy ($203M) and the United States ($187M). World imports came to about $3.5B, 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.

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.

What is the NCM code for plywood sheets in Brazil?

Brazil splits HS 440890 into 2 NCM codes, so the right one for plywood sheets depends on the product's details: 4408.90.10 (Other veneer sliced from laminated wood), 4408.90.90 (Other sheets for veneer or plywood, up to 6 mm).