HS Code for Wood carvings

Wood carvings are classified under HS code 4420.19 because they are categorized as statuettes and other ornaments made of wood. According to the General Rules of Interpretation (GRI) 1 and 6, classification is determined by the terms of the headings and subheadings. Heading 4420 specifically covers wood marquetry, inlaid wood, caskets, and cases for jewelry or cutlery, as well as statuettes and other ornaments. Since these items are primarily decorative rather than functional, they fall under this heading. Subheading 4420.19 is the residual category for items made from wood species other than those defined as tropical wood in the Harmonized System's Chapter 44 Subheading Note 2. The classification process involves evaluating the primary purpose of the article; if the carving is intended for display and lacks a specific functional utility defined in other chapters, 4420 is the correct designation. This includes items that have been hand-carved, machine-carved, or molded from wood to create aesthetic forms.

Products Included

• Hand-carved wooden figurines
• Decorative wooden wall plaques
• Animal carvings made of oak or pine
• Abstract wooden sculptures for interior decor
• Small wooden ornamental boxes with intricate carvings

Common Misclassification

Wood carvings are frequently misclassified under HS code 4421.99, which is a general 'other' category for articles of wood. However, 4420 is more specific for ornamental items. Another common error is using HS code 9703.00, which covers original sculptures and statuary. To qualify for Chapter 97, the carving must be an original work of art created by an artist, rather than a mass-produced or commercial decorative item. Additionally, if the carving is part of a piece of furniture, it should be classified under Chapter 94 (e.g., 9403) rather than as a standalone ornament.

FAQ

What is the HS code for Wood carvings?

The HS code for wood carvings made of non-tropical wood is 4420.19. If the carvings are made of tropical wood, they would fall under 4420.11.

Does the type of wood affect the HS code?

Yes, the Harmonized System distinguishes between tropical and non-tropical wood. Carvings made from mahogany, ebony, or rosewood (tropical) are classified under 4420.11, while those made from temperate woods like maple or walnut fall under 4420.19.