Other › Other

442199948-digit code

4421.99.94 — Other beads

Chuỗi hạt khác

Unit: kg/chiếc (kg/unit)

HS code 44219994 covers other beads under heading 4421 (other articles of wood), Chapter 44. The MFN import duty is 0%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg/unit.

MFN import duty

0%

Lowest FTA

0%

ASEAN - China (ACFTA)

VAT

8/10%

Excise / Env. tax

Not subject

Import duty comparison across FTA schedules

Full table with legal documents & effective dates
Tax / ScheduleRateDocumentEffective
Preferential import duty (MFN)0%73/2025/NĐ-CP31/03/2025
Ordinary import duty0%15/2023/QĐ-TTg15/07/2023
ASEAN (ATIGA)(2026)0%126/2022/NĐ-CP30/12/2022
ASEAN - China (ACFTA)0%118/2022/NĐ-CP30/12/2022
ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027)0%120/2022/NĐ-CP30/12/2022
Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027)0%124/2022/NĐ-CP30/12/2022
ASEAN - Korea (AKFTA)0%119/2022/NĐ-CP30/12/2022
ASEAN - Australia/New Zealand (AANZFTA)0%121/2022/NĐ-CP30/12/2022
ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026)0%122/2022/NĐ-CP30/12/2022
Vietnam - Korea (VKFTA)(2026)0%125/2022/NĐ-CP30/12/2022
Vietnam - Chile (VCFTA)(2026)2%112/2022/NĐ-CP30/12/2022
Vietnam - Eurasian Economic Union (VN-EAEU)(2026)0%113/2022/NĐ-CP30/12/2022
CPTPP Agreement(2026)0%115/2022/NĐ-CP30/12/2022
ASEAN - Hong Kong (AHKFTA)(2026)5%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)3,1%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)3,1%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)17,5%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)0%129/2022/NĐ-CP30/12/2022

FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.

VAT · Excise tax · Environmental protection tax

Tax / ScheduleRateDocumentEffective
Value added tax (VAT)8/10%181/2025/NĐ-CP01/07/2025

Export duty

Tax / ScheduleRateDocumentEffective
Export duty0%26/2023/NĐ-CP31/05/2023

Rules of origin by FTA

To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.

AANZFTAC/O AANZRule set at subheading level 4421.99

- - Other:

RVC(40) or CTH

RVC(40) hoặc CTH

CTHRVC40

Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

AJCEPC/O AJRule set at heading level 44.21

Other articles of wood

CTH

CTH

Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

ATIGAC/O DRule set at subheading level 4421.99

- - Other:

RVC40 or CTSH

RVC40 hoặc CTSH

CTSHRVC40

Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

CPTPPC/O CPTPPRule set at heading level 44.01 - 44.21

Other articles of wood

CTH

CTH

Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions

EVFTAC/O EUR.1Rule set at heading level ex 4421 · only part of the heading — read the description

thanh gỗ để làm diêm; móc gỗ hoặc ghim gỗ dùng cho giầy dép.

Sử dụng nguyên liệu gỗ từ bất kỳ Nhóm nào để sản xuất, trừ gỗ vẽ thuộc Nhóm 4409.

Source: Circular No. 14/2026/TT-BCT

RCEPC/O RCEPRule set at heading level 44.21

Other articles of wood

CTH or RVC40

CTH hoặc RVC40

CTHRVC40

Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

UKVFTAC/O EUR.1 (UK)Rule set at heading level Ex 4421 · only part of the heading — read the description

thanh gỗ để làm diêm; móc gỗ hoặc ghim gỗ dùng cho giầy dép.

Sản xuất từ gỗ thuộc bất kỳ Nhóm nào, trừ gỗ rút thuộc Nhóm 4409.

Source: Circular No. 02/2021/TT-BCT

VIFTAC/O VN-ILRule set at chapter level Chapter 44

Wood and articles of wood; wood charcoal

CTH

CTH

or

50%

Source: Circular No. 11/2024/TT-BCT

VJEPAC/O VJRule set at heading level 44.21

Other articles of wood

CTH

CTH

Source: Circular No. 10/2009/TT-BCT

VKFTAC/O KVRule set at subheading level 4421.99

- - Other:

CTH or RVC(40)

CTH hoặc RVC(40)

CTHRVC40

Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

VN_EAEUC/O EAVRule set at subheading level 4421.99

- - Other:

CTH

CTH

Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

VNCUC/O VN-CURule set at subheading level 4421.99

- - Other:

RVC(40) or CTH

RVC(40) hoặc CTH

CTHRVC40

Source: Circular No. 08/2020/TT-BCT

Agreements with no rule specific to this code

This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.

ACFTAC/O EGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if:

a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or

b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.

CTHRVC40

Source: Circular No. 12/2019/TT-BCT · Article 7(1)

AHKFTAC/O AHKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.

Source: Circular No. 21/2019/TT-BCT · Article 7(1)

AIFTAC/O AIGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. Products referred to in Clause 2, Article 2 are considered originating if:

a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and

b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.

provided that the last production process is carried out in the territory of the exporting Member State.

CTSH

Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1

AKFTAC/O AKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.

CTH

Source: Circular No. 49/2025/TT-BCT · Article 7(1)

VCFTAC/O VCGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:

a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or

b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.

2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.

CTC

Source: Circular No. 31/2013/TT-BCT · Article 4(1)

VN_LAOC/O SGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. General origin criterion

a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:

- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

CTCLVC

Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1

Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.

Commodity policy for this HS code

Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.

Managing authority: Ministry of Industry and Trade · Ministry of Construction · Ministry of Agriculture and Environment

  • Used consumer goods banned from import (08/2023/TT-BCT - PL1.I)Prohibited· Ministry of Industry and Trade
  • Goods temporarily suspended from temporary import for re-export business through border gates (08/2023/TT-BCT - PL2)Suspended· Ministry of Industry and Trade
  • Goods imported in the form of buying, selling, and exchange by border residents (42/2019/TT-BCT & 34/2025/TT-BCT )Listed· Ministry of Industry and Trade
  • List of goods bought, sold, and exchanged through auxiliary border gates and border openings by traders (42/2019/TT-BCT, 33/2025/TT-BCT)Listed· Ministry of Industry and Trade
  • Technical safety and environmental protection quality certification after customs clearance and prior to market release (12/2022/TT-BGTVT and 62/2024/TT-BGTVT)Specialised inspection· Ministry of Construction
  • Goods that are specimens of endangered, precious, and rare forest plantsLicence· Ministry of Agriculture and Environment
  • Plants listed in the CITES appendices (17/2023/TT-BNNPTNT)Licence· Ministry of Agriculture and Environment
  • Wood and wood-processed products must have legal forest product documentation when exported (01/2024/TT-BNNPTNT M21)Special procedure· Ministry of Agriculture and Environment

Expired legal documents

  • 12/2022/TT-BGTVTexpired since 01/07/2026replaced by 71/2025/TT-BXD
  • 62/2024/TT-BGTVTexpired since 01/07/2026replaced by 71/2025/TT-BXD

Effectivity checked as of 21/07/2026

Notes for Chapter 44 Wood and articles of wood; wood charcoal

Notes

1. This Chapter does not cover:

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);

(d) Activated charcoal (heading 38.02);

(e) Articles of heading 42.02;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij) Goods of heading 68.08;

(k) Imitation jewellery of heading 71.17;

(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) Parts of firearms (heading 93.05);

(o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, sports requisites);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or

(r) Articles of Chapter 97 (for example, works of art).

2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Notes

1. For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

2. For the purposes of subheading 4401.32, the expression “wood briquettes” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.

3. For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.

4. For the purposes of subheading 4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

Vietnam trade in subheading 4421.99

Figures cover the whole 6-digit subheading 4421.99, not code 44219994 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 202140 mn USD
  • 202233 mn USD
  • 202328 mn USD

Top partners 2023

  • China27 mn USD
  • Japan447,130 USD
  • USA248,681 USD
  • France141,116 USD
  • Other Asia, nes94,670 USD
  • Finland78,758 USD
  • Rep. of Korea78,481 USD
  • Portugal50,147 USD

Exports

  • 2021133 mn USD
  • 2022131 mn USD
  • 202396 mn USD

Top partners 2023

  • USA41 mn USD
  • Japan20 mn USD
  • Australia5 mn USD
  • United Kingdom4 mn USD
  • Rep. of Korea4 mn USD
  • Germany4 mn USD
  • Canada4 mn USD
  • Other Asia, nes3 mn USD

2024: as reported by partner countries

Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.

20232024Change
Exports193 mn USD233 mn USD+20%
Imports81 mn USD94 mn USD+17%
  • Exports 2023: partners reported 193 mn USD where Vietnam reported 96 mn USD — 2.02× on this measure.
  • Imports 2023: partners reported 81 mn USD where Vietnam reported 28 mn USD — 2.84× on this measure.

The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.

Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.

Corresponding US tariff lines

Six digits are identical worldwide under the HS Convention, so 4421.99 is the same subheading in both schedules. What differs is how each country splits it: below are the 20 US lines under 4421.99.

US HTS codeDescriptionGeneral duty
4421.99.10.00Other › Other › Wood dowel pins › Plain › Coniferous(m)Free
4421.99.15.00Other › Other › Wood dowel pins › Plain › Other(m)Free
4421.99.20.00Other › Other › Wood dowel pins › Sanded, grooved or otherwise advanced in condition(m)4.9%
4421.99.30.00Other › Other › Wood blinds, shutters, screens and shades, all the foregoing with or without their hardware › Consisting of wooden frames in the center of which are fixed louver boards or slats, with or without their hardware(No.)10.7%
4421.99.40.00Other › Other › Wood blinds, shutters, screens and shades, all the foregoing with or without their hardware › Other(No.)5.1%
4421.99.50.00Other › Other › Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares › Toothpicks(kg)Free
4421.99.60.00Other › Other › Toothpicks, skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares › Other(kg)5.1%
4421.99.70.20Other › Other › Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections › Assembled fence sections(No.)Free

Additional Chapter 99 duties apply to goods of Vietnam

  • 9903.02.69 +20%The duty provided in the applicable subheading + 20%
  • 9903.05.84 +12.5%The duty provided in the applicable subheading + 12.5%

These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.

Already terminated: 9903.01.72 +46%

The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.

Codes at the same level under Other:

Check neighbouring codes to make sure the classification fits best.

Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →