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Tariff Classification

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OverviewTARIC NomenclatureClassification GuideBTIEU Classification RulingsCJEU Case Law - Tariff ClassificationMarket IntelligenceOrigin of GoodsExport ControlCBAM CalculatorEUDR CheckerClassifyAI SHCustoms ValueIncoterms® 2020
Overview

Tariff Classification

TARIC Nomenclature
Classification Guide
BTI
EU Classification Rulings
CJEU Case Law - Tariff Classification
Market Intelligence

Origin of Goods

Origin of Goods
Origin guides

Export control

Export Control

Environmental

CBAM Calculator
EUDR Checker

Tools

ClassifyAI SH/TARIC
Customs Value
Incoterms® 2020
ClassifyAI SH/TARIC

Automated tariff classification with GRI justification

Classify a product
Need help?

Ask a question about this code or find a tariff classification expert.

Ask a question
  1. The Trade Hub
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  3. Rulings

EU Classification Rulings

Official tariff classification decisions published by the European Commission

See also

TARIC Nomenclature

25 000+ codes

BTI

1 000 000+ BTI

Classification Guide

1 095 HS4

5 Rulings

2017/1983
4412000000

Large laminated wood veneer panel

This is a large-sized solid wood laminated panel (approximately 125 cm × 2000 cm × 7.5 cm), obtained by gluing layers of spruce or pine veneer, or both, with a predominantly parallel fiber orientation (some layers may be perpendicular), assembled under hot pressure using a phenol-formaldehyde adhesive. The edges and ends are protected by a wax coating; the density of the finished panel varies from 540 to 620 kg/m³ depending on the wood species. The product is intended for construction or carpentry, classified among reconstituted wood panels (generally in Chapter 44), subject to regulations on wood products, with traceability of origin and possible compliance with REACH regulations for the adhesives.

Oct 27, 2017

1128/2012
4412000000

Water-resistant plywood panel

Water-resistant plywood panel composed of thirteen layers of wood glued with boiling water-resistant adhesive, with crossed fibers in each layer. Outer layers made of poplar (thickness < 1 mm) coated with a polymer for insulation, and inner layers less than 2 mm thick. Density: 0.5 g/cm³. Mainly used in construction, notably as formwork for concrete. This panel has a structure and properties suitable for humid environments. Product subject to wood traceability requirements and regulations on construction materials.

Nov 26, 2012

309/2010
4412000000

Coniferous wood panel with three layers (dimensions: 1000 × 500 × 27 mm), consisting of outer layers of 8.5 mm and an intermediate core of 10 mm, each layer made of glued wood pieces aligned parallel, with the core oriented perpendicularly to the outer faces. The outer layers and edges are resin-coated for protection. This laminated structure panel with a slat core is intended for various uses in construction or furniture, classified under reconstituted wood panels, laminated panels, or plywood according to customs terminology. It is subject only to general safety and wood regulation compliance requirements (traceability, CITES if applicable).

This product is a coniferous wood panel with a three-layer lamellar structure (dimensions: 1000 × 500 × 27 mm), comprising outer layers of 8.5 mm and an intermediate core of 10 mm. Each layer consists of wood pieces glued edge to edge in a parallel arrangement, with the core oriented perpendicularly to the outer faces. The outer layers and edges are resin-coated for protection. The panel's structure is lamellar with a slat core, intended for various construction or furniture applications, and classified under the category of reconstituted wood panels, laminated panels, or plywood according to the Combined Nomenclature. It is only subject to general safety and wood regulation requirements (traceability, CITES where applicable). The classification considers the product's structure, composition, and intended use, referencing Regulation 309/2010 and relevant customs rules.

Apr 9, 2010

1199/2005
4412000000

Item 2: Flooring panel composed of three layers of wood (total thickness of 7 mm): the top layer is made of two rows of strips of oak with a thickness of 0,6 mm; the middle layer is made of high-density fibreboard, and is tongued and grooved (‘lock system’); the base layer is made of coniferous wood (thickness 0,6 mm)

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4412, 4412 99 and 4412 99 40. The top layer of the product is considered to be a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412. Documented CN 2026 code: 44129290, 4412. Commission 2026 transposition note: 4412 92 90 Modification of structure of heading 4412

Jul 22, 2005

3829/86
4412000000

Seven-ply panel, from 1 981 to 2 400 mm long, from 762 to 1 220 mm wide, and about 44 mm thick, consisting of a blockboard-type core between two panels of three-ply plywood; the seven- ply panel, which has two long edges (possibly veneered) and one or both short edges possibly veneered consisting primarily of a single piece of timber known as a ‘lipping’, has not undergone any further working

Whereas, in order to ensure uniform applicaton of the nomenclature of the Common Customs Tariff, provisions must be laid down concerning the tariff classification of a seven-ply panel from 1 981 to 2 400 mm long, from 762 to 1 220 mm wide and about 44 mm thick, consisting of a blockboard core between two panels of three-ply plywood, this seven-ply panel, which has the two long edges (possibly veneered) and one or both short edges (possibly veneered) consisting primarily of a single piece of timber known as a 'lipping', has not undergone any further working; Whereas heading No 4412 of the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (1), as last amended by Regulation (EEC) No 3129/86 (2), covers inter alia plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets) and heading No 44.23 covers builders' carpentry and joinery; whereas those headings come into consideration for classification of the panel in question; Whereas the panel in question has no feature, apart from its rectangular shape and thickness, to indicate that it will be used as a door; whereas the rectangular shape and thickness are not in themselves sufficient to justify application of General Rule No 2 (a) for interpretation of the Common Customs Tariff nomenclature (articles incomplete or unfinished), since in particular the panel may be used as it stands for purposes other than the manufacture of a door; whereas the panel has therefore not been sufficiently worked to justify classification in heading No 44.23 as an unfinished door; whereas consequently it must be classified in heading No 4412; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature, Documented CN 2026 code: 4412.

Dec 15, 1986