Subheading · Chapter 44 · Heading 4409
4409.10: Wood (including strips and friezes for parquet flooring: coniferous
Shaped softwood (mouldings, T&G)
Official description Coniferous
4409.10 is the HS subheading for shaped softwood (mouldings, T&G), under heading 4409 in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4409 10 00 00 Coniferous
- 4409 10 11 00 Mouldings for frames for paintings, photographs, mirrors or similar objects Freem
- 4409 10 18 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Iraq, Russia, Ukraine
- Legal act
- 2023 No. 616, S.I. 2020/707, 2022 No.998, S.I. 2022/395
- Documents
- 9011
- 9015
- 9016
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £24.8m | 37.7% | -25% | |
| £10.2m | 15.5% | +11.6% | |
| £4.7m | 7.2% | +20.4% | |
| £4.7m | 7.2% | +39.2% | |
| £3.1m | 4.8% | +258.9% | |
| £2.7m | 4.2% | +10% | |
| £2.2m | 3.4% | -2.6% | |
| £2.2m | 3.3% | +88.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$686kUS$686k+US$12m+US$65m+> US$190m
Exports: 116
- Brazil: US$387m
- Chile: US$269m
- Estonia: US$197m
- China: US$190m
- Poland: US$162m
- Germany: US$154m
- Mexico: US$124m
- Austria: US$104m
- Canada: US$87m
- Vietnam: US$85m
- Finland: US$80m
- New Zealand: US$65m
- Sweden: US$64m
- Malaysia: US$59m
- Argentina: US$54m
- United States: US$52m
- Cambodia: US$50m
- Italy: US$49m
- Latvia: US$34m
- Russia: US$32m
- Czechia: US$26m
- Indonesia: US$25m
- Belgium: US$24m
- Spain: US$23m
- France: US$20m
- Türkiye: US$19m
- Ukraine: US$15m
- Norway: US$14m
- United Kingdom: US$12m
- Denmark: US$11m
- Lithuania: US$9m
- Netherlands: US$9m
- Portugal: US$7m
- Philippines: US$7m
- Slovakia: US$6m
- Kazakhstan: US$6m
- Japan: US$5m
- Romania: US$5m
- Eswatini: US$4m
- Belarus: US$4m
- Slovenia: US$4m
- South Africa: US$3m
- Bulgaria: US$3m
- Hong Kong SAR China: US$3m
- Ireland: US$2m
- Hungary: US$2m
- Serbia: US$2m
- Croatia: US$2m
- India: US$1m
- Luxembourg: US$1m
- Saudi Arabia: US$1m
- Bosnia & Herzegovina: US$941k
- United Arab Emirates: US$924k
- Australia: US$914k
- Kyrgyzstan: US$759k
- Malawi: US$709k
- Taiwan: US$686k
- Singapore: US$629k
- Switzerland: US$608k
- Ecuador: US$560k
Trade value (US$) no reported trade < US$202kUS$202k+US$2m+US$20m+> US$65m
Imports: 206
- United States: US$1.2bn
- Australia: US$151m
- Germany: US$134m
- France: US$133m
- Canada: US$78m
- United Kingdom: US$78m
- Norway: US$65m
- Netherlands: US$63m
- Poland: US$55m
- Switzerland: US$49m
- Austria: US$49m
- Sweden: US$42m
- Czechia: US$37m
- Italy: US$34m
- Belgium: US$30m
- Japan: US$28m
- Romania: US$26m
- Hungary: US$25m
- Türkiye: US$22m
- Lithuania: US$20m
- Denmark: US$20m
- Spain: US$19m
- South Korea: US$18m
- Portugal: US$16m
- Estonia: US$15m
- Bahamas: US$15m
- Latvia: US$12m
- Slovakia: US$11m
- New Zealand: US$11m
- Malaysia: US$10m
- Croatia: US$9m
- Kazakhstan: US$9m
- Bulgaria: US$8m
- Ireland: US$8m
- Slovenia: US$7m
- Greece: US$7m
- India: US$7m
- Saudi Arabia: US$6m
- Serbia: US$6m
- Finland: US$6m
- South Africa: US$6m
- China: US$5m
- Mexico: US$5m
- Moldova: US$3m
- Taiwan: US$3m
- El Salvador: US$3m
- Montenegro: US$3m
- Morocco: US$3m
- Barbados: US$3m
- Luxembourg: US$3m
- Iraq: US$2m
- Maldives: US$2m
- Uzbekistan: US$2m
- Azerbaijan: US$2m
- United Arab Emirates: US$2m
- Iceland: US$2m
- Turks & Caicos Islands: US$2m
- Kyrgyzstan: US$1m
- Russia: US$1m
- Chile: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$387m | 15% | |
| 2 | US$269m | 10.4% | |
| 3 | US$197m | 7.6% | |
| 4 | US$190m | 7.4% | |
| 5 | US$162m | 6.3% | |
| 6 | US$154m | 6% | |
| 7 | US$124m | 4.8% | |
| 8 | US$104m | 4% | |
| 9 | US$87m | 3.4% | |
| 10 | US$85m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.2bn | 44.8% | |
| 2 | US$151m | 5.8% | |
| 3 | US$134m | 5.2% | |
| 4 | US$133m | 5.1% | |
| 5 | US$78m | 3% | |
| 6 | US$78m | 3% | |
| 7 | US$65m | 2.5% | |
| 8 | US$63m | 2.4% | |
| 9 | US$55m | 2.1% | |
| 10 | US$49m | 1.9% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 8%median duty
- 33number of duty-free countries (MFN)
- 55%highest: Belize, Morocco, Sudan
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 8% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 8.5% | 8% – 9% | 2023 | |
| 6% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 13% | 0% – 20% | 2022 | |
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 8.3% | 5% – 15% | 2022 · HS 2017 | |
| 8.5% | 8% – 9% | 2021 · HS 2017 | |
| 55% | 2023 | ||
| 10% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 17% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 8.3% | 5% – 15% | 2023 · HS 2017 | |
| 5% | 0% – 20% | 2023 | |
| 20% | 2023 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 12% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 8.3% | 5% – 15% | 2023 · HS 2012 | |
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 8.3% | 5% – 15% | 2023 · HS 2017 | |
| 3.5% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 8.3% | 5% – 15% | 2023 | |
| 3.1% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 8.5% | 8% – 9% | 2023 | |
| 25% | 2023 | ||
| 10% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 8.5% | 8% – 9% | 2021 · HS 2017 | |
| 20% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 8.7%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 7.5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 1.7% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 16% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 8.8% | 0% – 15% | 2023 | |
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 8.5% | 8% – 9% | 2021 · HS 2017 | |
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 6.2% | 5% – 20% | 2023 | |
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 8.3% | 5% – 15% | 2023 | |
| 5% | 0% – 15% | 2023 · HS 2012 | |
| 2% | 2021 · HS 2017 | ||
| 8.3% | 5% – 15% | 2023 | |
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 7.5%* | 2023 | ||
| 20% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 3% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 0% – 15% | 2023 · HS 2012 | |
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0.9% | 0% – 4.9% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 2483 Wood of coniferous species (including strips & friezes for parquet flooring, not assembled), continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded/the like) along any of its edges/faces, whether/not plan
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 31211 Wood, continuously shaped along any of its edges or faces (including strips and friezes for parquet flooring, not assembled, and beadings and mouldings) of coniferous wood
- ISIC Rev. 4 activity
- 1610 Sawmilling and planing of wood
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4409.10 | unchanged |
| 2012 | 4409.10 | unchanged |
| 2007 | 4409.10 | unchanged |
| 2002 | 4409.10 | unchanged |
| 1996 | 4409.10 | unchanged |
| 1992 | 4409.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
EU deforestation regulation (EUDR)
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
- Wood applies from 30 December 2026
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (not including used products and second-hand products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
Binding rulings for similar goods 13
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N344537 U.S. CBP
The tariff classification of door flat jambs from Brazil
- N333881 U.S. CBP
The tariff classification of various moldings from Canada
- N332567 U.S. CBP
The tariff classification of wooden fence pickets from China
- N324367 U.S. CBP
The tariff classification of interior wood siding panels from Sweden
- N324144 U.S. CBP
The tariff classification of Kebony panels from multiple countries
- N321173 U.S. CBP
The tariff classification of wood fruit drying crate components from Mexico
13 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
FR Doc. 2026-13103 · 91 FR 39595 · Source: federalregister.gov
The UK Global Tariff divides subheading 4409.10 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4409.10 covers 2 tariff lines and the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of shaped softwood (mouldings, T&G) into the UK came to £65.9m between September 2025 and August 2026 (down 2% on the year before); Poland supplied 38%, followed by Finland.
In 2024, countries exported shaped softwood (mouldings, T&G) worth US$2.6bn (−1% year on year).
The largest exporter was Brazil (US$387m), followed by Chile.
Questions and answers
What is the HS code for wood (including strips and friezes for parquet flooring: coniferous?
Wood (including strips and friezes for parquet flooring: coniferous fall under HS subheading 4409.10, part of heading 4409, in section IX of the Harmonized System.
What is the import duty on wood (including strips and friezes for parquet… in the UK?
Under the UK Global Tariff, imports under 4409.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on wood (including strips and friezes for parquet… in the EU?
Under the EU Combined Nomenclature, imports under 4409.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most wood (including strips and friezes for parquet…?
Brazil, with US$387m in 2024 (15% of world exports).
Which countries can export shaped softwood (mouldings, T&G) to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on shaped softwood (mouldings, T&G)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import shaped softwood (mouldings, T&G) from?
In the 12 months to August 2026, the largest suppliers were Poland (38%), Finland (16%) and Estonia (7%), out of total imports of £65.9m.