Product classification

HS code for Sawn iroko: 4407.28

Wood, tropical, iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm.

Classification of sawn iroko under HS 4407.28

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.

Covers
  • 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
Also under 4407.28
  • Iroko outdoor furniture (e.g., Barlow Tyrie)
  • Iroko boat decks
  • Iroko park benches
  • Iroko window frames

Codes often confused with 4407.28

Common mistake. 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.

4403.49Wood, tropical; other than dark red meranti, light red meranti meranti bakau and teak, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated4409.29Wood; non-coniferous, other than bamboo or tropical wood, (including unassembled strips and friezes for parquet flooring), continuously shaped along any edges, ends or faces, whether or not planed, sanded or end-jointed44.09Wood (including strips, friezes for parquet flooring, not assembled), continuously shaped (tongued, grooved, v-jointed, beaded or the like) along any edges, ends or faces, whether or not planed, sanded or end-jointed44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 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 440728 (the code used for sawn iroko), 2025

In 2025, the largest exporter of HS 440728 (the code used for sawn iroko) in UN Comtrade data was Cameroon, with about 60% of world exports; the largest importer in UN Comtrade data was Spain, with 16% 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 440728, not only sawn iroko.

Top exporters 2025 · share of world exports

  1. 1 Cameroon* ~$70M
  2. 2 Congo* ~$5.3M
  3. 3 Germany $4.1M

World total: $116M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Spain $19M
  2. 2 Türkiye $16M
  3. 3 United Kingdom $13M

World total: $116M 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 sawn iroko

Brazil classifies sawn iroko under NCM 4407.28.00: HS 4407.28 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 sawn iroko

What is the HS code for Sawn iroko?

The HS code for Sawn iroko is 440728 (Wood, tropical; iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm). The specific HS code for sawn iroko thicker than 6 mm is 4407.28.

How do I classify Sawn iroko for customs?

Sawn iroko is classified under HS code 440728 — Wood, tropical; iroko, 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.

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.

Which countries are the top exporters of sawn iroko (HS 440728)?

In 2025, the top exporters of HS 440728 (the code used for sawn iroko) in UN Comtrade data were Cameroon (about $70M, 60% of world exports), Congo (about $5.3M) and Germany ($4.1M). World exports came to about $116M, 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 sawn iroko (HS 440728)?

In 2025, the top importers of HS 440728 (the code used for sawn iroko) in UN Comtrade data were Spain ($19M, 16% of world imports), Türkiye ($16M) and the United Kingdom ($13M). World imports came to about $116M, 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 Sawn iroko the same in all countries?

The base HS code 440728 for Sawn iroko 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 sawn iroko in Brazil?

In Brazil, sawn iroko (HS 440728) is classified under NCM 4407.28.00.