Product classification
HS code for Tropical veneer 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 veneer sheets under HS 4408.39
Tropical veneer sheets are classified under HS code 4408.39. This code applies to wood sheets obtained by slicing, peeling, or sawing lengthwise, which are intended for use in the manufacture of veneer, plywood, or similar laminated wood products. A critical technical requirement for this classification is that the thickness of the sheet must not exceed 6 mm. Heading 4408 distinguishes between different wood types, and subheading 4408.39 specifically captures tropical wood species not explicitly listed in other subheadings (such as Dark Red Meranti or Teak). The classification remains valid even if the sheets are planed, sanded, or end-jointed. This code is vital for the furniture and construction industries that rely on high-quality tropical wood finishes. The distinction between veneer and sawn wood is strictly based on the 6 mm thickness threshold; once a piece of wood exceeds this measurement, it is generally classified under heading 4407. Furthermore, these sheets must not be reinforced with paper or fabric, as that might change the classification to other chapters depending on the backing material. The use of tropical wood species requires careful documentation to prove the botanical origin and ensure compliance with international timber trade laws.
- Covers
- Sliced tropical wood veneer for furniture surfacing
- Rotary peeled tropical wood sheets for plywood cores
- Tropical wood sheets for marquetry and inlay work
- Veneer sheets thinner than 6mm for decorative panels
- End-jointed tropical veneer strips
- 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 misclassification occurs with HS code 4407, which covers wood sawn lengthwise thicker than 6 mm. Importers often fail to measure the thickness accurately, leading to disputes. Additionally, HS code 4412 is often used incorrectly; 4412 covers the finished plywood or laminated panels, whereas 4408.39 is strictly for the individual sheets used to make those panels. If the veneer is backed with paper or plastic for flexibility, it may be classified under 4421 depending on the degree of processing.
Top exporters and importers of HS 440839 (the code used for tropical veneer sheets), 2025
In 2025, the largest exporter of HS 440839 (the code used for tropical veneer 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 veneer sheets.
Top exporters 2025 · share of world exports
- 1 Gabon* ~$169M 25% of world exports · partner records ↗
- 2 Indonesia $90M 14% of world exports
- 3 Italy $72M 11% of world exports
World total: $664M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $168M 19% of world imports
- 2 Nigeria $166M 19% of world imports
- 3 China $112M 13% of world imports
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 veneer sheets
Brazil splits HS 4408.39 into 4 NCM codes. Pick the one that matches your product:
- 4408.39.10Other tropical veneer sliced from laminated wood
- 4408.39.91Tropical cedar veneer sheets
- 4408.39.92Ivorywood (pau marfim) veneer sheets
- 4408.39.99Other tropical veneer sheets, not 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 tropical veneer sheets
What is the HS code for Tropical veneer sheets?
The HS code for Tropical veneer 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 veneer sheets not exceeding 6 mm in thickness is 4408.39.
How do I classify Tropical veneer sheets for customs?
Tropical veneer 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 happens if the veneer sheet is thicker than 6 mm?
If the wood sheet exceeds 6 mm in thickness, it is no longer classified as a veneer sheet under 4408 and must be classified under HS code 4407.
Which countries are the top exporters of tropical veneer sheets (HS 440839)?
In 2025, the top exporters of HS 440839 (the code used for tropical veneer 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 veneer sheets (HS 440839)?
In 2025, the top importers of HS 440839 (the code used for tropical veneer 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 veneer sheets the same in all countries?
The base HS code 440839 for Tropical veneer 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 veneer sheets in Brazil?
Brazil splits HS 440839 into 4 NCM codes, so the right one for tropical veneer 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).