HS Code for Wood ornaments

Wood ornaments are classified under HS code 4420.19, which falls within Chapter 44 of the Harmonized System, covering wood and articles of wood. Specifically, heading 4420 is reserved for wood marquetry and inlaid wood, caskets and cases for jewelry or cutlery, and similar articles, as well as statuettes and other ornaments. The classification under subheading 4420.19 is determined by two primary factors: the decorative nature of the item and the species of wood used. This code is used for ornaments made of wood species other than the tropical woods specifically listed in the Subheading Note 2 to Chapter 44. To qualify for this heading, the article must be primarily decorative rather than functional, or its decorative features must significantly outweigh its utility. The General Rules of Interpretation (GRI) 1 and 6 are applied here, ensuring the product meets the specific nomenclature of the heading and subheading. If the ornament were made of mahogany, ebony, or other specified tropical woods, it would be excluded from this specific code and moved to 4420.11.

Products Included

• Wooden statuettes and figurines
• Decorative wall plaques made of oak or pine
• Carved wooden animals (non-tropical wood)
• Ornamental wooden bowls intended for display
• Wooden trophies and commemorative plaques
• Inlaid decorative boxes for display

Common Misclassification

The most frequent misclassification occurs with HS code 4420.11, which is reserved for ornaments made of tropical wood. Importers often fail to verify the botanical species of the wood, leading to incorrect filings. Additionally, HS code 4421.99 is often used incorrectly; this is a residual category for other articles of wood, such as clothes hangers or toothpicks, which lack the purely ornamental character required for 4420. Another point of confusion is Chapter 94, specifically 9403, which covers furniture. If a wooden object is large enough to stand on the floor and serves a furniture-like function, it may be classified there instead of as an ornament.

FAQ

What is the HS code for Wood ornaments?

The HS code for wood ornaments made from non-tropical wood is 4420.19.

Does this code include wooden picture frames?

No, wooden picture frames are specifically classified under HS code 4414.00, regardless of the wood species used, as they have their own dedicated heading in the Harmonized System.