HS Code for Virola lumber
Virola lumber is classified under HS code 4407.22. This classification falls within Chapter 44 of the Harmonized System, which covers wood and articles of wood. Heading 44.07 is designated for wood that has been sawn or chipped lengthwise, sliced or peeled, and is of a thickness exceeding 6 mm. This wood can be planed, sanded, or finger-jointed without changing its classification. Subheading 4407.22 is specifically reserved for certain tropical wood species, namely Virola, Imbuia, and Balsa. The classification is determined by the botanical identity of the wood and its physical dimensions. Virola, often referred to as "Banak," is a common tropical hardwood from Central and South America. Because the HS system prioritizes the distinction between coniferous and non-coniferous woods, and further distinguishes tropical species to monitor trade and environmental impact, using the correct species-specific code is mandatory. The lumber must be processed beyond simple logs (which fall under 44.03) but not yet manufactured into finished joinery or carpentry (which falls under 44.18).
Products Included
- Sawn Virola planks (thicker than 6mm)
- Sanded Virola boards for furniture
- Finger-jointed Virola timber
- Virola wood chipped lengthwise
- Rough-cut Virola beams
Common Misclassification
Virola lumber is frequently misclassified under 4407.99, which is a residual category for "other" non-coniferous wood. However, because Virola is explicitly named in subheading 4407.22, the residual code is incorrect. Another common error is using 4408.39 for thin Virola sheets; if the wood is 6 mm or thinner, it must be classified as veneer under heading 44.08. Additionally, if the Virola is imported as raw logs with the bark still attached and not sawn lengthwise, it should be classified under 4403.49 (Wood in the rough).
FAQ
What is the HS code for Virola lumber?
The HS code for Virola lumber that is sawn or chipped lengthwise and thicker than 6mm is 4407.22.
Is Balsa wood classified under the same code?
Yes, HS code 4407.22 specifically includes Virola, Imbuia, and Balsa wood.
Industry
Frequently Asked Questions
What is the HS code for Virola lumber?
The HS code for Virola lumber is 440722 (Wood, tropical; virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm).
How do I classify Virola lumber for customs?
Virola lumber is classified under HS code 440722 — Wood, tropical; virola, imbuia and balsa, 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 the HS code for Virola lumber the same in all countries?
The base HS code 440722 for Virola lumber is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.