HS Code for Sawn mahogany

Sawn mahogany is classified under HS code 4407.21. This classification is strictly reserved for mahogany of the Swietenia species, as specified in Subheading Note 2 to Chapter 44. The wood must be sawn or chipped lengthwise, sliced or peeled, and must have a thickness exceeding 6 mm. The Harmonized System distinguishes between true mahogany (Swietenia spp.) and other woods often commercially referred to as mahogany, such as African mahogany (Khaya spp.) or Philippine mahogany (Shorea spp.). Under the GIR, the botanical identity is the primary factor for classification in this subheading. The wood can be planed, sanded, or finger-jointed and still remain within 4407.21. However, if the mahogany is processed into veneer sheets of 6 mm or less, it moves to heading 4408. The classification process requires verifying that the timber has not been continuously shaped along its edges, as that would move the product to heading 4409. Because mahogany is often subject to CITES (Convention on International Trade in Endangered Species) regulations, the HS code 4407.21 is closely monitored by customs authorities to ensure legal trade and environmental compliance.

Products Included

• Swietenia macrophylla sawn planks
• Swietenia mahagoni timber thicker than 6mm
• Finger-jointed true mahogany boards
• Sanded mahogany beams for high-end joinery
• Sawn mahogany flitches for musical instrument manufacturing

Common Misclassification

The most frequent misclassification occurs with African Mahogany (Khaya spp.) and Sapelli, which should be classified under HS code 4407.29 (Other tropical woods) rather than 4407.21. Many traders use 4407.21 for any wood with a reddish hue, but 4407.21 is botanically restricted to Swietenia species. Another error involves HS code 4408.39, which is for tropical wood veneer; this code applies only if the mahogany is 6 mm or thinner. Finally, if the mahogany has been profiled for flooring or molding, it must be classified under 4409.29 instead of 4407.21.

FAQ

What is the HS code for sawn mahogany?

The HS code for sawn mahogany (Swietenia spp.) thicker than 6 mm is 4407.21.

Is African Mahogany classified under 4407.21?

No, African Mahogany (Khaya spp.) is classified under HS code 4407.29 because it does not belong to the Swietenia genus specified for 4407.21.