HS Code for Sawn iroko

Sawn iroko is classified under HS code 4407.28, which specifically covers tropical wood of the iroko species that has been sawn or chipped lengthwise, sliced or peeled, and exceeds a thickness of 6 mm. This classification is determined by the General Interpretative Rules (GIR) and the specific structure of Chapter 44 of the Harmonized System. Heading 4407 is reserved for wood that has undergone primary processing but remains in a relatively raw state compared to finished goods. For a product to fall under 4407.28, it must be botanically identified as Milicia excelsa or Milicia regia. The code allows for certain secondary treatments such as planing, sanding, or finger-jointing without changing the classification, provided the wood is not continuously shaped along its edges. The 6 mm thickness threshold is a critical technical requirement; any iroko wood thinner than this would be classified under heading 4408 as veneer. Furthermore, the classification as tropical wood is based on the species' origin and botanical characteristics as defined in the Subheading Notes to Chapter 44. Importers must ensure that the wood is not further worked into joinery or carpentry, which would shift the classification to heading 4418.

Products Included

• Iroko planks sawn lengthwise exceeding 6mm thickness
• Finger-jointed iroko boards for construction
• Sanded iroko timber for outdoor decking frames
• Planed iroko beams used in heavy carpentry
• Sliced iroko flitches thicker than 6mm

Common Misclassification

Sawn iroko is frequently misclassified under HS code 4403.49, which covers tropical wood in the rough (logs), but this only applies if the wood has not been sawn into planks. Another common error is using HS code 4409.29, which is for non-coniferous wood that has been continuously shaped (tongued, grooved, or beaded) along any of its edges or faces. If the iroko is intended for flooring and has been profiled, 4409 is the correct heading, not 4407. Additionally, iroko is sometimes confused with other tropical woods under 4407.29 (Other tropical woods), but since iroko has its own specific subheading (4407.28), the specific code must take precedence over the general one.

FAQ

What is the HS code for sawn iroko?

The specific HS code for sawn iroko thicker than 6 mm is 4407.28.

Does HS code 4407.28 include iroko furniture parts?

No, HS code 4407.28 is for raw or semi-processed timber. Finished furniture parts are typically classified under heading 9403, while identifiable builders' joinery falls under 4418.