Subheading · Chapter 44 · Heading 4417

4417.00

4417.00: Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

Subheading 4417.00 belongs to heading 4417 (tools, tool bodies, tool handles, broom or brush bodies and handles, of wood) in chapter 44.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4417 00 00 00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

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
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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
    Documents
    • C690 FLEGT import licence for timber
    • Y057 Goods not requiring the presentation of a FLEGT import licence for timber

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£7.2m-11.4% · previous 12 months
Average import price£2.23 per kg
Jan 2024: £917kFeb 2024: £527kMar 2024: £541kApr 2024: £872kMay 2024: £637kJun 2024: £614kJul 2024: £942kAug 2024: £635kSept 2024: £684kOct 2024: £719kNov 2024: £632kDec 2024: £688kJan 2025: £689kFeb 2025: £843kMar 2025: £685kApr 2025: £553kMay 2025: £747kJun 2025: £498kJul 2025: £738kAug 2025: £649kSept 2025: £441kOct 2025: £669kNov 2025: £411kDec 2025: £553kJan 2026: £624kFeb 2026: £661kMar 2026: £649kApr 2026: £592kMay 2026: £676kJun 2026: £749kJul 2026: £624kAug 2026: £548k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £1.6m 22.2% -17.7%
India £1.1m 15% +25.5%
Argentina £770k 10.7% +2.6%
Italy £738k 10.3% +37.2%
Brazil £637k 8.8% -37.5%
South Africa £538k 7.5% -29.4%
Sri Lanka £282k 3.9% +1%
Hong Kong SAR China £233k 3.2% +91.3%

Same subheading in other tariffs

World trade in 2024

4417.00 · US$348.9m

Trade value (US$) no reported trade < US$173.2kUS$173.2k+US$1.8m+US$7.6m+> US$16.4m

Exports: 132
  1. China: US$78.8m
  2. Italy: US$31.6m
  3. Brazil: US$22.4m
  4. India: US$16.4m
  5. Poland: US$16.3m
  6. Germany: US$15.2m
  7. Spain: US$14.8m
  8. Vietnam: US$13.3m
  9. Slovakia: US$10.7m
  10. Netherlands: US$9.9m
  11. Ukraine: US$8.9m
  12. Sweden: US$8m
  13. Portugal: US$7.6m
  14. United States: US$7.3m
  15. Czechia: US$7m
  16. Slovenia: US$6.2m
  17. Honduras: US$5.3m
  18. Lithuania: US$5.2m
  19. Chile: US$4.9m
  20. France: US$4.2m
  21. Mexico: US$3.8m
  22. Romania: US$3.7m
  23. Belgium: US$3.6m
  24. Sri Lanka: US$3.6m
  25. Indonesia: US$3.3m
  26. Türkiye: US$2.8m
  27. Austria: US$2m
  28. United Kingdom: US$2m
  29. Hong Kong SAR China: US$1.8m
  30. Denmark: US$1.8m
  31. Canada: US$1.8m
  32. Latvia: US$1.7m
  33. Japan: US$1.6m
  34. Argentina: US$1.5m
  35. Guatemala: US$1.5m
  36. Hungary: US$1.4m
  37. Nepal: US$1.3m
  38. Taiwan: US$1.2m
  39. Estonia: US$1.1m
  40. Uganda: US$1.1m
  41. Serbia: US$992.6k
  42. Russia: US$928.9k
  43. South Africa: US$887.5k
  44. New Zealand: US$847.9k
  45. Switzerland: US$671.1k
  46. Bulgaria: US$635.5k
  47. Egypt: US$592.2k
  48. Croatia: US$514.5k
  49. Albania: US$493.6k
  50. El Salvador: US$446.7k
  51. Bolivia: US$418.7k
  52. Costa Rica: US$376.7k
  53. Thailand: US$342.9k
  54. Malaysia: US$324.1k
  55. Greece: US$301.9k
  56. South Korea: US$281.9k
  57. Morocco: US$233.2k
  58. Bosnia & Herzegovina: US$220.2k
  59. Norway: US$212.6k
  60. Uzbekistan: US$212.6k

Top exporters

RankCountryValueShare
1 China US$78.8m 22.6%
2 Italy US$31.6m 9.1%
3 Brazil US$22.4m 6.4%
4 India US$16.4m 4.7%
5 Poland US$16.3m 4.7%
6 Germany US$15.2m 4.3%
7 Spain US$14.8m 4.2%
8 Vietnam US$13.3m 3.8%
9 Slovakia US$10.7m 3.1%
10 Netherlands US$9.9m 2.8%

Top importers

RankCountryValueShare
1 United States US$47.7m 13.7%
2 Germany US$43.6m 12.5%
3 France US$23.8m 6.8%
4 Portugal US$18.5m 5.3%
5 Netherlands US$17.1m 4.9%
6 Japan US$11.2m 3.2%
7 Mexico US$10m 2.9%
8 United Kingdom US$9.9m 2.8%
9 Belgium US$9.5m 2.7%
10 Italy US$7.9m 2.3%

Binding rulings for similar goods 6

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.

  • N340483 U.S. CBP 7 June 2024 · 4417.00.80.90

    The tariff classification of a wooden knot-making jig kit from China

  • N340046 U.S. CBP 22 May 2024 · 4417.00.80.90

    The tariff classification of a wooden bracelet-making jig from China

  • N326849 U.S. CBP 22 July 2022 · 4417.00.80.90

    The tariff classification of wood sweat scrapers from China

  • N305537 U.S. CBP 23 August 2019 · 4417.00.80.90

    The tariff classification of a wooden knitting spool from China

  • N298002 U.S. CBP 17 July 2018 · 4417.00.80.90

    The tariff classification of wood grill cleaning tool from China

  • 600008900 HMRC 31 October 2023 – 30 October 2026 · 4417 00 00 00

    A wooden handle used with a broom head. The handle is made from virola wood, it measures 1350mm in length and diameter of 28mm. It has a tapered end to assist in the fitment.

Subheading 4417.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

The Turkish Customs Tariff Schedule has one tariff line for subheading 4417.00; 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 .

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £7.2m between September 2025 and August 2026 (down 11% on the year before); China supplied 22%, followed by India.

In 2024, countries exported these goods worth US$348.9m (−9.4% year on year).

The largest exporter was China (US$78.8m), followed by Italy.

Questions and answers

What is the HS code for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood?

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood fall under HS subheading 4417.00, part of heading 4417, in section IX of the Harmonized System.

What is the import duty on tools, tool bodies, tool handles, broom or brush… in the EU?

Under the EU Combined Nomenclature, imports under 4417.00 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 tools, tool bodies, tool handles, broom or brush… in the EU?

Under the Turkish Customs Tariff Schedule, imports under 4417.00 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 tools, tool bodies, tool handles, broom or brush…?

China, with US$78.8m in 2024 (22.6% of world exports).

Which countries can export these goods 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 applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (22%), India (15%) and Argentina (11%), out of total imports of £7.2m.