HS Code for Wood veneer sheets

Wood veneer sheets are classified under HS code 4408.90 according to the General Rules of Interpretation (GRI) 1 and 6. This classification is determined by the physical dimensions and the processing of the wood. Specifically, heading 4408 covers sheets for veneering (including those obtained by slicing laminated wood), for plywood, or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced, or end-jointed. The critical technical threshold for this code is that the thickness must not exceed 6 mm. The subheading 4408.90 is a residual category for wood species not explicitly named in the preceding subheadings, such as non-coniferous woods like oak, maple, or cherry that are not classified as tropical. The classification process involves verifying that the product is a single ply of wood and that its thickness is within the legal limit. If the wood is thicker than 6 mm, it would typically fall under heading 4407 as sawn wood. Furthermore, the sheets must be intended for layering or decorative surfacing rather than being a finished composite product themselves.

Products Included

• Sliced wood veneer sheets for furniture surfacing
• Rotary-cut (peeled) veneer for plywood manufacture
• Sawn wood sheets less than 6mm in thickness
• End-jointed or finger-jointed veneer strips
• Sanded veneer sheets for architectural paneling
• Veneer sheets reinforced with paper or fabric backing

Common Misclassification

The most frequent misclassification occurs with HS code 4407, which covers wood sawn or chipped lengthwise exceeding 6 mm in thickness. Importers often fail to measure the precise thickness, leading to errors. Another common confusion is with HS code 4412, which covers plywood and veneered panels. While 4408 covers the individual sheets, 4412 is reserved for products consisting of multiple layers glued together. Additionally, decorative wood stickers or very thin wood-based laminates with high plastic content might be misclassified under Chapter 39.

FAQ

What is the HS code for Wood veneer sheets?

The HS code for wood veneer sheets (other than coniferous or tropical) is 4408.90.

Is there a difference in HS code if the veneer is sanded?

No, heading 4408 explicitly includes sheets that are planed, sanded, spliced, or end-jointed, provided they remain under 6 mm in thickness.