Product classification

HS code for Sawn mahogany: 4407.21

Wood, tropical, as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm.

Classification of sawn mahogany under HS 4407.21

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.

Covers
  • 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
Also under 4407.21
  • Genuine Honduran Mahogany
  • Cuban Mahogany (historical/rare)
  • Brazilian Mahogany (historical/rare)
  • CITES-certified Swietenia mahogany

Codes often confused with 4407.21

Common mistake. 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.

4407.29Wood, 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 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 6mm4409.29Wood; 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-jointed

Top exporters and importers of HS 440721 (the code used for sawn mahogany), 2025

In 2025, the largest exporter of HS 440721 (the code used for sawn mahogany) in UN Comtrade data was the DR Congo, with about 31% of world exports; the largest importer in UN Comtrade data was Kenya, with 33% 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 440721, not only sawn mahogany.

Top exporters 2025 · share of world exports

  1. 1 DR Congo* ~$17M
  2. 2 Ghana $15M
  3. 3 Fiji $9.8M

World total: $55M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Kenya $16M
  2. 2 United States $16M
  3. 3 Dominican Republic $3.2M

World total: $48M 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 mahogany

Brazil classifies sawn mahogany under NCM 4407.21.00: HS 4407.21 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 mahogany

What is the HS code for Sawn mahogany?

The HS code for Sawn mahogany is 440721 (Wood, tropical; as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm). The HS code for sawn mahogany (Swietenia spp.) thicker than 6 mm is 4407.21.

How do I classify Sawn mahogany for customs?

Sawn mahogany is classified under HS code 440721 — Wood, tropical; as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), 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.

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.

Which countries are the top exporters of sawn mahogany (HS 440721)?

In 2025, the top exporters of HS 440721 (the code used for sawn mahogany) in UN Comtrade data were the DR Congo (about $17M, 31% of world exports), Ghana ($15M) and Fiji ($9.8M). World exports came to about $55M, 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 mahogany (HS 440721)?

In 2025, the top importers of HS 440721 (the code used for sawn mahogany) in UN Comtrade data were Kenya ($16M, 33% of world imports), the United States ($16M) and the Dominican Republic ($3.2M). World imports came to about $48M, 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 mahogany the same in all countries?

The base HS code 440721 for Sawn mahogany 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 mahogany in Brazil?

In Brazil, sawn mahogany (HS 440721) is classified under NCM 4407.21.00.