Chapter 44 covers wood and articles of wood, including logs, sawn timber, veneer sheets, wood articles (other than furniture), wood pulp, paper and paperboard, etc. However, note that wooden furniture is classified under Chapter 94, and wooden toys are classified under Chapter 95. This chapter mainly covers primary processed wood products and certain further processed products, such as wooden ornaments, wooden tools, wooden tableware, etc. Heading 4420 covers wooden marquetry and inlaid wood ornaments, wooden jewellery boxes, wooden stationery boxes, wooden carvings, wooden picture frames, wooden mirror frames, etc. Specifically includes: wooden statuettes and other ornaments, wooden marquetry and inlaid wood, wooden furniture parts (but furniture itself is classified under Chapter 94), wooden picture frames, wooden mirror frames, etc. Note that wooden toys are classified under Chapter 95, and wooden furniture is classified under Chapter 94. First 2 digits = 44: represents Chapter 44, i.e., wood and articles of wood; wood charcoal. Digits 3-4 = 20: represents heading 4420, i.e., wooden marquetry and inlaid wood ornaments, wooden jewellery boxes, wooden stationery boxes, wooden carvings, wooden picture frames, wooden mirror frames, etc. Digits 5-6 = 10: represents subheading 4420.10, i.e., wooden marquetry and inlaid wood ornaments. Note that subheading 4420.10 only includes marquetry and inlaid wood ornaments, and does not include other wooden ornaments (e.g., wooden carvings are classified under 4420.90). This product is a wooden marquetry and inlaid wood ornament, which is a type of wooden ornament, and employs the marquetry and inlay craft, therefore it is classified under 4420.10. It is not classified under 4420.90 (other wooden ornaments), because 4420.90 covers other wooden ornaments not elsewhere specified, such as wooden carvings, wooden picture frames, etc. It is also not classified under Chapter 94 furniture, because this product is an ornament, not furniture.
Chapter
Chapter 44 covers wood and articles of wood, including logs, sawn timber, veneer sheets, wood articles (other than furniture), wood pulp, paper and paperboard, etc. However, note that wooden furniture is classified under Chapter 94, and wooden toys are classified under Chapter 95. This chapter mainly covers primary processed wood products and certain further processed products, such as wooden ornaments, wooden tools, wooden tableware, etc.
Heading
Heading 4420 covers wooden marquetry and inlaid wood ornaments, wooden jewellery boxes, wooden stationery boxes, wooden carvings, wooden picture frames, wooden mirror frames, etc. Specifically includes: wooden statuettes and other ornaments, wooden marquetry and inlaid wood, wooden furniture parts (but furniture itself is classified under Chapter 94), wooden picture frames, wooden mirror frames, etc. Note that wooden toys are classified under Chapter 95, and wooden furniture is classified under Chapter 94.
Digit Breakdown
First 2 digits = 44: represents Chapter 44, i.e., wood and articles of wood; wood charcoal. Digits 3-4 = 20: represents heading 4420, i.e., wooden marquetry and inlaid wood ornaments, wooden jewellery boxes, wooden stationery boxes, wooden carvings, wooden picture frames, wooden mirror frames, etc. Digits 5-6 = 10: represents subheading 4420.10, i.e., wooden marquetry and inlaid wood ornaments. Note that subheading 4420.10 only includes marquetry and inlaid wood ornaments, and does not include other wooden ornaments (e.g., wooden carvings are classified under 4420.90).
Classification Basis
This product is a wooden marquetry and inlaid wood ornament, which is a type of wooden ornament, and employs the marquetry and inlay craft, therefore it is classified under 4420.10. It is not classified under 4420.90 (other wooden ornaments), because 4420.90 covers other wooden ornaments not elsewhere specified, such as wooden carvings, wooden picture frames, etc. It is also not classified under Chapter 94 furniture, because this product is an ornament, not furniture.
📝 Declaration Elements
Product Name: Fill in the standard name of the commodity, such as "wooden marquetry and inlaid wood ornament", avoiding colloquial names or brand names. Material: Specify in detail the wood species, such as "pine", "oak", "walnut", etc., and whether it is mixed with other materials. Craftsmanship: Describe the processing technique, such as "marquetry and inlay", "carving", "polishing", etc., with emphasis on the inlay technique. Use: Explain the use of the commodity, such as "interior decoration", "gift", "collectible", etc. Brand: If there is a brand, fill in the brand name; if no brand, fill in "None". Specifications/Model: Fill in specification information such as dimensions and weight of the commodity, e.g., "L30cm×W20cm×H5cm". Whether Inlaid: Clearly state whether it has undergone inlay processing, such as "Yes, inlaid with shell" or "No". Product Name: Wooden marquetry and inlaid wood ornament; Material: Walnut; Craftsmanship: Marquetry and inlay, inlaid with shell; Use: Interior decoration; Brand: None; Specifications/Model: L30cm×W20cm×H5cm; Whether Inlaid: Yes, inlaid with shell. Incorrectly classifying marquetry and inlaid wood ornaments under 4420.90, resulting in classification error. Incomplete declaration elements, such as omitting material or craftsmanship, affecting customs review. Failure to distinguish marquetry and inlaid wood from other wooden ornaments, causing classification disputes.
Product Name
Fill in the standard name of the commodity, such as "wooden marquetry and inlaid wood ornament", avoiding colloquial names or brand names.
⚠️ Filling in as "wooden ornament" or "wooden handicraft", which is too general.
Material
Specify in detail the wood species, such as "pine", "oak", "walnut", etc., and whether it is mixed with other materials.
⚠️ Only filling in "wooden", without specifying the specific wood species.
Craftsmanship
Describe the processing technique, such as "marquetry and inlay", "carving", "polishing", etc., with emphasis on the inlay technique.
⚠️ Filling in "handmade", without specifying the specific technique.
Use
Explain the use of the commodity, such as "interior decoration", "gift", "collectible", etc.
⚠️ Filling in "for decoration", which is too broad.
Brand
If there is a brand, fill in the brand name; if no brand, fill in "None".
⚠️ Omitting the brand or filling it in incompletely.
Specifications/Model
Fill in specification information such as dimensions and weight of the commodity, e.g., "L30cm×W20cm×H5cm".
⚠️ Not filling in dimensions or filling them in unclearly.
Whether Inlaid
Clearly state whether it has undergone inlay processing, such as "Yes, inlaid with shell" or "No".
⚠️ Not specifying the inlay material or technique.
Example： Product Name: Wooden marquetry and inlaid wood ornament; Material: Walnut; Craftsmanship: Marquetry and inlay, inlaid with shell; Use: Interior decoration; Brand: None; Specifications/Model: L30cm×W20cm×H5cm; Whether Inlaid: Yes, inlaid with shell.
Common Mistakes：
Incorrectly classifying marquetry and inlaid wood ornaments under 4420.90, resulting in classification error.
Incomplete declaration elements, such as omitting material or craftsmanship, affecting customs review.
Failure to distinguish marquetry and inlaid wood from other wooden ornaments, causing classification disputes.
🎯 Classification Logic
The core criteria for classification are: whether the commodity is made of wood, whether it has undergone marquetry and inlay craftsmanship, and whether it is an ornament. According to the Import and Export Tariff, 4420.10 specifically refers to wooden marquetry and inlaid wood ornaments, therefore it must simultaneously satisfy the three conditions of "wooden", "marquetry and inlay", and "ornament". If any condition is missing, it may be classified under other subheadings. 4420.90 Other wooden ornaments: 4420.90 covers other wooden ornaments not elsewhere specified, such as wooden carvings, wooden picture frames, etc., while 4420.10 is limited to marquetry and inlaid wood ornaments. 9403.60 Other wooden furniture: 9403.60 is wooden furniture with practical functions, while 4420.10 is an ornament with only ornamental value. 9505.10 Christmas trees and similar festive articles: 9505.10 covers festive articles such as Christmas decorations, while 4420.10 covers general ornaments not limited to festivals. 9703.00 Original sculptures: 9703.00 covers original artistic sculptures with collectible value, while 4420.10 covers mass-produced ornaments. Is the commodity made of wood? Has it undergone marquetry and inlay craftsmanship? Is it an ornament? Does it have practical functions? Is it an original work of art?
Basis
The core criteria for classification are: whether the commodity is made of wood, whether it has undergone marquetry and inlay craftsmanship, and whether it is an ornament. According to the Import and Export Tariff, 4420.10 specifically refers to wooden marquetry and inlaid wood ornaments, therefore it must simultaneously satisfy the three conditions of "wooden", "marquetry and inlay", and "ornament". If any condition is missing, it may be classified under other subheadings.
Confused Codes：
4420.90 - Other wooden ornaments
4420.90 covers other wooden ornaments not elsewhere specified, such as wooden carvings, wooden picture frames, etc., while 4420.10 is limited to marquetry and inlaid wood ornaments.
9403.60 - Other wooden furniture
9403.60 is wooden furniture with practical functions, while 4420.10 is an ornament with only ornamental value.
9505.10 - Christmas trees and similar festive articles
9505.10 covers festive articles such as Christmas decorations, while 4420.10 covers general ornaments not limited to festivals.
9703.00 - Original sculptures
9703.00 covers original artistic sculptures with collectible value, while 4420.10 covers mass-produced ornaments.
Self-Check：
✓ Is the commodity made of wood?
✓ Has it undergone marquetry and inlay craftsmanship?
✓ Is it an ornament?
✓ Does it have practical functions?
✓ Is it an original work of art?
❓ FAQ
How to check the tax rate for HS code 442010? You can check through the General Administration of Customs official website, China Customs Import and Export Tariff, or professional customs declaration software. Enter HS code 442010 to display import tariff, value-added tax, consumption tax and other tax rates. Note that tax rates may vary by country and trade agreement. What is the difference in classification between wooden marquetry and inlaid wood ornaments and wooden carvings? Wooden marquetry and inlaid wood ornaments are classified under 4420.10, emphasizing the inlay technique; wooden carvings are classified under 4420.90, emphasizing the carving technique. The two have different techniques and different classifications. If a wooden ornament has an electronic light-emitting function, which code should it be classified under? If it has an electronic light-emitting function, it may be regarded as a luminaire and classified under Chapter 94 (e.g., 9405), rather than 4420. It should be determined based on the primary function. When declaring, how should the material be filled in? The specific wood species should be filled in, such as "pine", "oak", etc. If multiple materials are used, the main material and proportions should be noted. Avoid filling in only "wooden". If marquetry and inlaid wood ornaments use endangered materials such as ivory, how should it be handled? Using endangered materials requires a CITES permit and may be classified under different codes. It is recommended to consult customs or a professional customs broker. How to simplify declaration for cross-border e-commerce sales of wooden marquetry and inlaid wood ornaments? You can declare through the cross-border e-commerce comprehensive service platform, providing commodity information, HS code, value, etc. Ensure the HS code is accurate to avoid affecting customs clearance. Does HS code 442010 apply to all wooden marquetry and inlaid wood ornaments? Yes, but only to ornaments. If it is a practical item (such as a jewellery box), even with marquetry and inlay, it may be classified under other codes (such as 4420.90). What are the consequences of classification errors? It may lead to customs inspection, tax supplementation, fines, and even affect the enterprise's credit rating. It is recommended to consult professional classifiers in advance.
Q: How to check the tax rate for HS code 442010?
A: You can check through the General Administration of Customs official website, China Customs Import and Export Tariff, or professional customs declaration software. Enter HS code 442010 to display import tariff, value-added tax, consumption tax and other tax rates. Note that tax rates may vary by country and trade agreement.
Q: What is the difference in classification between wooden marquetry and inlaid wood ornaments and wooden carvings?
A: Wooden marquetry and inlaid wood ornaments are classified under 4420.10, emphasizing the inlay technique; wooden carvings are classified under 4420.90, emphasizing the carving technique. The two have different techniques and different classifications.
Q: If a wooden ornament has an electronic light-emitting function, which code should it be classified under?
A: If it has an electronic light-emitting function, it may be regarded as a luminaire and classified under Chapter 94 (e.g., 9405), rather than 4420. It should be determined based on the primary function.
Q: When declaring, how should the material be filled in?
A: The specific wood species should be filled in, such as "pine", "oak", etc. If multiple materials are used, the main material and proportions should be noted. Avoid filling in only "wooden".
Q: If marquetry and inlaid wood ornaments use endangered materials such as ivory, how should it be handled?
A: Using endangered materials requires a CITES permit and may be classified under different codes. It is recommended to consult customs or a professional customs broker.
Q: How to simplify declaration for cross-border e-commerce sales of wooden marquetry and inlaid wood ornaments?
A: You can declare through the cross-border e-commerce comprehensive service platform, providing commodity information, HS code, value, etc. Ensure the HS code is accurate to avoid affecting customs clearance.
Q: Does HS code 442010 apply to all wooden marquetry and inlaid wood ornaments?
A: Yes, but only to ornaments. If it is a practical item (such as a jewellery box), even with marquetry and inlay, it may be classified under other codes (such as 4420.90).
Q: What are the consequences of classification errors?
A: It may lead to customs inspection, tax supplementation, fines, and even affect the enterprise's credit rating. It is recommended to consult professional classifiers in advance.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.