Product classification
HS code for Sawn wood: 4407.99
Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed, n.e.c. in heading no. 4407.
Classification of sawn wood under HS 4407.99
Sawn wood is classified under HS code 4407.99 when it consists of non-coniferous wood that has been sawn or chipped lengthwise, sliced, or peeled, and possesses a thickness exceeding 6 millimeters. This classification is part of Chapter 44, which deals with wood and wood products. Heading 4407 is specifically designed for timber that has been processed beyond simple logs but has not yet been manufactured into finished goods. The subheading 4407.99 serves as a residual category for wood species that are not explicitly named in the preceding subheadings (such as oak, beech, maple, or tropical woods). To qualify for this code, the wood must be structural or raw timber, whether or not it has been planed, sanded, or finger-jointed. The 6mm thickness threshold is a critical legal boundary in the HS nomenclature; wood thinner than this is generally classified as veneer under heading 4408. The classification follows GRI 1 and GRI 6, ensuring that the botanical species and the physical dimensions dictate the final code assignment.
- Covers
- Sawn planks of non-specified hardwood species
- Timber beams exceeding 6mm in thickness
- Sawn wood boards for construction
- Finger-jointed lumber of non-coniferous origin
- Sanded or planed wood planks (non-tropical, non-coniferous)
- Also under 4407.99
Appalachian Hardwood Manufacturers Inc. Oak, Baillie Lumber Maple, Frank Miller Lumber Walnut, Northland Corporation Cherry
Codes often confused with 4407.99
Common mistake. Sawn wood is often confused with HS code 4408, which covers sheets for veneering that are 6mm or thinner. Additionally, if the wood has been continuously shaped (tongue and groove, molded, or beaded) along any of its edges or faces, it must be classified under HS code 4409 rather than 4407. Specific species like Oak (4407.91) or Beech (4407.92) should also be used instead of the general 4407.99 code when applicable.
Top exporters and importers of HS 440799 (the code used for sawn wood), 2025
In 2025, the largest exporter of HS 440799 (the code used for sawn wood) in UN Comtrade data was the United States, with 25% of world exports; the largest importer in UN Comtrade data was China, with 28% 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 440799, not only sawn wood.
Top exporters 2025 · share of world exports
- 1 United States $368M 25% of world exports
- 2 Vietnam* ~$147M 10% of world exports · partner records ↗
- 3 Malaysia $110M 7.5% of world exports
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $457M 28% of world imports
- 2 Saudi Arabia $73M 4.4% of world imports
- 3 United Kingdom $72M 4.4% of world imports
World total: $1.6B 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 sawn wood
Brazil splits HS 4407.99 into 5 NCM codes. Pick the one that matches your product:
- 4407.99.20Sawn peroba wood, over 6 mm thick
- 4407.99.30Sawn guaiuvira wood, over 6 mm thick
- 4407.99.60Sawn amendoim wood, over 6 mm thick
- 4407.99.70Sawn angico preto wood, over 6 mm thick
- 4407.99.90Other sawn non-coniferous wood, over 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 sawn wood
What is the HS code for Sawn wood?
The HS code for Sawn wood is 440799 (Wood; sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed, n.e.c. in heading no. 4407). The HS code for sawn or chipped non-coniferous wood (not elsewhere specified) exceeding 6mm in thickness is 4407.99.
How do I classify Sawn wood for customs?
Sawn wood is classified under HS code 440799 — Wood; sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed, n.e.c. in heading no. 4407. This is a 6-digit subheading level code.
Is planed wood included in 4407.99?
Yes, wood that has been planed or sanded is still classified under 4407.99, provided it meets the thickness requirements and has not been continuously shaped.
Which countries are the top exporters of sawn wood (HS 440799)?
In 2025, the top exporters of HS 440799 (the code used for sawn wood) in UN Comtrade data were the United States ($368M, 25% of world exports), Vietnam (about $147M) and Malaysia ($110M). World exports came to about $1.5B, 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.
Which countries are the top importers of sawn wood (HS 440799)?
In 2025, the top importers of HS 440799 (the code used for sawn wood) in UN Comtrade data were China ($457M, 28% of world imports), Saudi Arabia ($73M) and the United Kingdom ($72M). World imports came to about $1.6B, 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 wood the same in all countries?
The base HS code 440799 for Sawn wood 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 wood in Brazil?
Brazil splits HS 440799 into 5 NCM codes, so the right one for sawn wood depends on the product's details: 4407.99.20 (Sawn peroba wood, over 6 mm thick), 4407.99.30 (Sawn guaiuvira wood, over 6 mm thick), 4407.99.60 (Sawn amendoim wood, over 6 mm thick), 4407.99.70 (Sawn angico preto wood, over 6 mm thick), 4407.99.90 (Other sawn non-coniferous wood, over 6 mm).