Sunday 18 August, 2019

Wood products more than 6 mm thick that have been sawn, cut and planed to precise dimensions to produce a smooth surface, but have not been continuously shaped along any edge or face, are classified under heading 44.07.

In response to Cat Hung Co., Ltd.’s request for consideration of the HS code for flooring boards, the General Department of Customs provided a response concerning this product.

According to the General Department of Customs, when classifying this product with reference to the detailed description of heading 44.07, this heading covers all wood and wood materials of any length, more than 6 mm thick, sawn or chipped lengthwise along the grain, or sliced or peeled.

Such wood and wood materials include sawn beams, planks, boards, veneer boards, thin wooden strips for ceilings, etc., and products regarded as equivalent to sawn wood and wood materials that have been machine-planed and planed to precise dimensions, making their surfaces considerably smoother than sawn products. Consequently, subsequent planing is also unnecessary.

This heading also includes sheets of wood obtained by peeling or slicing (rotary cutting) and strips or edging of wood for flooring, except products that have been continuously shaped along any edge or face (heading 44.09).

The General Department of Customs stated that, with reference to the detailed HS description of heading 44.09, this heading also includes strips and friezes for parquet flooring consisting of narrow pieces of wood, provided that they have been continuously shaped, for example by tonguing or grooving. If the product has not been further planed, sanded, or end-jointed such as by mortise-and-tenon joining, it will be classified under heading 44.07.

Accordingly, where an enterprise’s goods are wood products more than 6 mm thick that have been sawn, cut and planed to precise dimensions to create a smooth surface but have not been continuously shaped along any edge or face, they are classified under heading 44.07 (under the current Import Tariff, this group is subject to a preferential import duty rate of 0%).

Source: https://haiquanonline.com.vn/mat-hang-go-van-san-duoc-phan-loai-vao-nhom-4407-109967.html

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