Product classification

HS code for Tropical plywood sheets: 4408.39

Wood, 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 6mm.

Classification of tropical plywood sheets under HS 4408.39

Tropical plywood sheets, specifically those used for veneers or as plies in plywood construction, are classified under HS code 4408.39. This code applies to sheets of wood that have been sawn lengthwise, sliced, or peeled, provided that the thickness does not exceed 6mm. These sheets are typically used in the manufacture of plywood, furniture, or decorative panels. The classification falls under Heading 4408, which is dedicated to sheets for veneering and other wood sawn lengthwise of a thickness not exceeding 6mm. Subheading 4408.39 is the residual category for tropical wood species that are not specifically named in other 4408 subheadings (such as Dark Red Meranti). The wood may be planed, sanded, spliced, or end-jointed, but it must maintain its character as a thin sheet or veneer.

Covers
  • Tropical wood veneer sheets (6mm or less)
  • Peeled tropical wood for plywood manufacture
  • Sliced tropical hardwood sheets for furniture
  • Spliced tropical wood veneers
  • Thin sawn tropical wood strips (6mm or less)
Also under 4408.39
  • Interholco Tropical Veneer
  • Precious Woods Teak
  • DLH Group Mahogany
  • Rougier Africa International Sapelli

Codes often confused with 4408.39

Common mistake. The most common error is classifying these sheets under 4407.29. The difference is strictly the thickness; 4407 is for wood over 6mm, while 4408 is for wood 6mm or less. Another misclassification occurs with 4412.31, which is for finished plywood panels. HS code 4408.39 refers to the individual sheets or plies used to make those panels, not the finished multi-layered product itself. If the sheet is made of a specific tropical wood like Dark Red Meranti, it should be classified under 4408.31 instead.

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 6mm44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm44.08Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm4412.31Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at least one outer ply of tropical wood4408.31Wood, tropical; as specified in Subheading Note 2 to this Chapter, dark red meranti, light red meranti, meranti bakau, sheets for veneer, plywood or other wood, sawn lengthwise, sliced or peeled, planed or not, sanded or end-jointed, not thicker than 6mm

Top exporters and importers of HS 440839 (the code used for tropical plywood sheets), 2025

In 2025, the largest exporter of HS 440839 (the code used for tropical plywood sheets) in UN Comtrade data was Gabon, with about 25% of world exports; the largest importer in UN Comtrade data was India, with 19% 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 440839, not only tropical plywood sheets.

Top exporters 2025 · share of world exports

  1. 1 Gabon* ~$169M
  2. 2 Indonesia $90M
  3. 3 Italy $72M

World total: $664M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 India $168M
  2. 2 Nigeria $166M
  3. 3 China $112M

World total: $880M 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 tropical plywood sheets

Brazil splits HS 4408.39 into 4 NCM codes. Pick the one that matches your product:

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 tropical plywood sheets

What is the HS code for Tropical plywood sheets?

The HS code for Tropical plywood sheets is 440839 (Wood, 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 6mm). The HS code for tropical wood sheets for veneer or plywood (not exceeding 6mm thickness) is 4408.39.

How do I classify Tropical plywood sheets for customs?

Tropical plywood sheets is classified under HS code 440839 — Wood, 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 6mm. This is a 6-digit subheading level code.

What is the maximum thickness allowed for this HS code?

The wood must not exceed a thickness of 6mm to be classified under heading 4408; otherwise, it is classified as lumber under heading 4407.

Which countries are the top exporters of tropical plywood sheets (HS 440839)?

In 2025, the top exporters of HS 440839 (the code used for tropical plywood sheets) in UN Comtrade data were Gabon (about $169M, 25% of world exports), Indonesia ($90M) and Italy ($72M). World exports came to about $664M, 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 tropical plywood sheets (HS 440839)?

In 2025, the top importers of HS 440839 (the code used for tropical plywood sheets) in UN Comtrade data were India ($168M, 19% of world imports), Nigeria ($166M) and China ($112M). World imports came to about $880M, 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 Tropical plywood sheets the same in all countries?

The base HS code 440839 for Tropical plywood sheets 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 tropical plywood sheets in Brazil?

Brazil splits HS 440839 into 4 NCM codes, so the right one for tropical plywood sheets depends on the product's details: 4408.39.10 (Other tropical veneer sliced from laminated wood), 4408.39.91 (Tropical cedar veneer sheets), 4408.39.92 (Ivorywood (pau marfim) veneer sheets), 4408.39.99 (Other tropical veneer sheets, not over 6 mm).