Product classification

HS code for Virola lumber: 4407.22

Wood, tropical, virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, thicker than 6mm.

Classification of virola lumber under HS 4407.22

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).

Covers
  • Sawn Virola planks (thicker than 6mm)
  • Sanded Virola boards for furniture
  • Finger-jointed Virola timber
  • Virola wood chipped lengthwise
  • Rough-cut Virola beams
Also under 4407.22
  • Balsa USA model aircraft wood
  • CoreLite balsa core materials
  • Brazilian Imbuia furniture
  • Virola plywood

Codes often confused with 4407.22

Common mistake. 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).

4407.99Wood; 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. 44074408.39Wood, 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 6mm4403.49Wood, tropical; other than dark red meranti, light red meranti meranti bakau and teak, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated

Top exporters and importers of HS 440722 (the code used for virola lumber), 2025

In 2025, the largest exporter of HS 440722 (the code used for virola lumber) in UN Comtrade data was Ecuador, with 61% of world exports; the largest importer in UN Comtrade data was China, with 42% 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 440722, not only virola lumber.

Top exporters 2025 · share of world exports

  1. 1 Ecuador $183M
  2. 2 Papua New Guinea* ~$79M
  3. 3 Poland $27M

World total: $302M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $89M
  2. 2 India $39M
  3. 3 Denmark $27M

World total: $210M 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 virola lumber

Brazil classifies virola lumber under NCM 4407.22.00: HS 4407.22 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 virola lumber

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). The HS code for Virola lumber that is sawn or chipped lengthwise and thicker than 6mm is 4407.22.

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 Balsa wood classified under the same code?

Yes, HS code 4407.22 specifically includes Virola, Imbuia, and Balsa wood.

Which countries are the top exporters of virola lumber (HS 440722)?

In 2025, the top exporters of HS 440722 (the code used for virola lumber) in UN Comtrade data were Ecuador ($183M, 61% of world exports), Papua New Guinea (about $79M) and Poland ($27M). World exports came to about $302M, 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 virola lumber (HS 440722)?

In 2025, the top importers of HS 440722 (the code used for virola lumber) in UN Comtrade data were China ($89M, 42% of world imports), India ($39M) and Denmark ($27M). World imports came to about $210M, 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 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.

What is the NCM code for virola lumber in Brazil?

In Brazil, virola lumber (HS 440722) is classified under NCM 4407.22.00.