Product classification
HS code for Wood veneer sheets: 4408.90
Wood, n.e.c. in heading no. 4408, sheets for veneer or plywood, other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, not exceeding 6mm in thickness.
Classification of wood veneer sheets under HS 4408.90
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.
- Covers
- 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
- Also under 4408.90
- Columbia Forest Products Hardwood Veneer
- States Industries Birch Plywood
- Timber Products Company Oak Veneer
- Atlantic Plywood Maple Veneer
Codes often confused with 4408.90
Common mistake. 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.
Top exporters and importers of HS 440890 (the code used for wood veneer sheets), 2025
In 2025, the largest exporter of HS 440890 (the code used for wood veneer sheets) in UN Comtrade data was China, with 17% of world exports; the largest importer in UN Comtrade data was India, with 8.5% 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 440890, not only wood veneer sheets.
Top exporters 2025 · share of world exports
- 1 China $581M 17% of world exports
- 2 United States $321M 9.5% of world exports
- 3 Ukraine* ~$273M 8.0% of world exports · partner records ↗
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $300M 8.5% of world imports
- 2 Italy $203M 5.8% of world imports
- 3 United States $187M 5.3% of world imports
World total: $3.5B 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 codes for wood veneer sheets
Brazil splits HS 4408.90 into 2 NCM codes. Pick the one that matches your product:
- 4408.90.10Other veneer sliced from laminated wood
- 4408.90.90Other sheets for veneer or plywood, up to 6 mm
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 wood veneer sheets
What is the HS code for Wood veneer sheets?
The HS code for Wood veneer sheets is 440890 (Wood; n.e.c. in heading no. 4408, sheets for veneer or plywood, other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, not exceeding 6mm in thickness). The HS code for wood veneer sheets (other than coniferous or tropical) is 4408.90.
How do I classify Wood veneer sheets for customs?
Wood veneer sheets is classified under HS code 440890 — Wood; n.e.c. in heading no. 4408, sheets for veneer or plywood, other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, not exceeding 6mm in thickness. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of wood veneer sheets (HS 440890)?
In 2025, the top exporters of HS 440890 (the code used for wood veneer sheets) in UN Comtrade data were China ($581M, 17% of world exports), the United States ($321M) and Ukraine (about $273M). World exports came to about $3.4B, 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 wood veneer sheets (HS 440890)?
In 2025, the top importers of HS 440890 (the code used for wood veneer sheets) in UN Comtrade data were India ($300M, 8.5% of world imports), Italy ($203M) and the United States ($187M). World imports came to about $3.5B, 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 Wood veneer sheets the same in all countries?
The base HS code 440890 for Wood veneer sheets 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 wood veneer sheets in Brazil?
Brazil splits HS 440890 into 2 NCM codes, so the right one for wood veneer sheets depends on the product's details: 4408.90.10 (Other veneer sliced from laminated wood), 4408.90.90 (Other sheets for veneer or plywood, up to 6 mm).