# HS heading 44.03: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

> HS heading 44.03 covers wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. It is in chapter 44 (wood and articles of wood; wood charcoal). It is split into 19 subheadings: 4403.11 (treated with paint, stains, creosote or other preservatives, coniferous), 4403.12 (treated with paint, stains, creosote or other preservatives, non-coniferous), 4403.21 (other, coniferous, of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15cm or more), 4403.22 (other, coniferous, of pine (Pinus spp.), other), 4403.23 (other, coniferous, of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more), 4403.24 (other, coniferous, of fir (Abies spp.) and spruce (Picea spp.), other) and 13 others. National tariff lines under heading 44.03 are live on border.bot for the United States (85 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/4403
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 44](https://border.bot/hs-codes/44) / [44.03](https://border.bot/hs-codes/4403)

## Key facts

- Heading: 44.03
- Description: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
- Chapter: 44: Wood and articles of wood; wood charcoal
- Subheadings: 19
- Edition: HS2022

## What this code covers

HS heading 44.03 covers wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

It is split into 19 subheadings: 4403.11 (treated with paint, stains, creosote or other preservatives, coniferous), 4403.12 (treated with paint, stains, creosote or other preservatives, non-coniferous), 4403.21 (other, coniferous, of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15cm or more), 4403.22 (other, coniferous, of pine (Pinus spp.), other), 4403.23 (other, coniferous, of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more), 4403.24 (other, coniferous, of fir (Abies spp.) and spruce (Picea spp.), other) and 13 others.

- [4403.11](https://border.bot/hs-codes/440311) Treated with paint, stains, creosote or other preservatives: Coniferous
- [4403.12](https://border.bot/hs-codes/440312) Treated with paint, stains, creosote or other preservatives: Non-coniferous
- [4403.21](https://border.bot/hs-codes/440321) Other, coniferous: Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15cm or more
- [4403.22](https://border.bot/hs-codes/440322) Other, coniferous: Of pine (Pinus spp.), other
- [4403.23](https://border.bot/hs-codes/440323) Other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more
- [4403.24](https://border.bot/hs-codes/440324) Other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), other
- [4403.25](https://border.bot/hs-codes/440325) Other, coniferous: Other, of which the smallest cross-sectional dimension is 15cm or more
- [4403.26](https://border.bot/hs-codes/440326) Other, coniferous: Other
- [4403.41](https://border.bot/hs-codes/440341) Other, of tropical wood: Dark Red Meranti, Light Red Meranti and Meranti Bakau
- [4403.42](https://border.bot/hs-codes/440342) Other, of tropical wood: Teak
- [4403.49](https://border.bot/hs-codes/440349) Other, of tropical wood: Other
- [4403.91](https://border.bot/hs-codes/440391) Other: Of oak (Quercus spp.)
- [4403.93](https://border.bot/hs-codes/440393) Other: Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15cm or more
- [4403.94](https://border.bot/hs-codes/440394) Other: Of beech (Fagus spp.), other
- [4403.95](https://border.bot/hs-codes/440395) Other: Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15cm or more
- [4403.96](https://border.bot/hs-codes/440396) Other: Of birch (Betula spp.), other
- [4403.97](https://border.bot/hs-codes/440397) Other: Of poplar and aspen (Populus spp.)
- [4403.98](https://border.bot/hs-codes/440398) Other: Of eucalyptus (Eucalyptus spp.)
- [4403.99](https://border.bot/hs-codes/440399) Other: Other

## What it doesn’t cover

Other goods of chapter 44 are classified in its other 20 headings, listed below.

- [44.01](https://border.bot/hs-codes/4401) Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
- [44.02](https://border.bot/hs-codes/4402) Wood charcoal (including shell or nut charcoal), whether or not agglomerated
- [44.04](https://border.bot/hs-codes/4404) Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like
- [44.05](https://border.bot/hs-codes/4405) Wood wool; wood flour
- [44.06](https://border.bot/hs-codes/4406) Railway or tramway sleepers (cross-ties) of wood
- [44.07](https://border.bot/hs-codes/4407) Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm
- [44.08](https://border.bot/hs-codes/4408) 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, of a thickness not exceeding 6mm
- [44.09](https://border.bot/hs-codes/4409) 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
- [44.10](https://border.bot/hs-codes/4410) Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
- [44.11](https://border.bot/hs-codes/4411) Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
- [44.12](https://border.bot/hs-codes/4412) Plywood, veneered panels and similar laminated wood
- [44.13](https://border.bot/hs-codes/4413) Densified wood, in blocks, plates, strips or profile shapes
- [44.14](https://border.bot/hs-codes/4414) Wooden frames for paintings, photographs, mirrors or similar objects
- [44.15](https://border.bot/hs-codes/4415) Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
- [44.16](https://border.bot/hs-codes/4416) Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
- [44.17](https://border.bot/hs-codes/4417) Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
- [44.18](https://border.bot/hs-codes/4418) Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
- [44.19](https://border.bot/hs-codes/4419) Tableware and kitchenware, of wood
- [44.20](https://border.bot/hs-codes/4420) Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
- [44.21](https://border.bot/hs-codes/4421) Other articles of wood

## How it is structured

Heading 44.03 is one of 21 headings in chapter 44. Its first two digits, 44, are the chapter; the next two, 03, number the heading within it. Its subheadings add two more digits (4403.11, 4403.12, 4403.21).

## In other countries

National tariff lines under heading 44.03 are live on border.bot for the United States (85 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/44): 85 lines, used by 1 other country

- Previous heading: [44.02](https://border.bot/hs-codes/4402) Wood charcoal (including shell or nut charcoal), whether or not agglomerated
- Next heading: [44.04](https://border.bot/hs-codes/4404) Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like

## Frequently asked questions

### What does HS heading 44.03 cover?

HS heading 44.03 covers wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

### Which chapter is HS heading 44.03 in?

HS heading 44.03 is in chapter 44 (wood and articles of wood; wood charcoal).

### How many subheadings does HS heading 44.03 have?

HS heading 44.03 has 19 subheadings: 4403.11 (treated with paint, stains, creosote or other preservatives, coniferous), 4403.12 (treated with paint, stains, creosote or other preservatives, non-coniferous), 4403.21 (other, coniferous, of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15cm or more), 4403.22 (other, coniferous, of pine (Pinus spp.), other), 4403.23 (other, coniferous, of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more), 4403.24 (other, coniferous, of fir (Abies spp.) and spruce (Picea spp.), other) and 13 others.

### Which countries’ tariffs list national lines under HS heading 44.03?

National tariff lines under heading 44.03 are live on border.bot for the United States (85 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/4403.json