4401.21.00.00 - Coniferous
Details
| Field | Value |
|---|---|
| Unit of Quantity | t dwb |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4401.21.00.00, specifically classifies coniferous wood that has been processed into chips or particles. This includes wood in small, irregular fragments, often resulting from mechanical processes such as chipping, shredding, or grinding. The primary purpose of this form of wood is typically for use as raw material in various industrial applications, including the manufacturing of particleboard, medium-density fiberboard (MDF), pulp for paper production, animal bedding, or as biomass fuel. The key characteristic for classification here is the coniferous origin of the wood.
It is crucial to distinguish this category from its sibling, 4401.22.00.00, which covers nonconiferous wood in chips or particles. The differentiation hinges solely on the botanical classification of the wood. Coniferous woods, such as pine, fir, spruce, and cedar, are characterized by their needle-like or scale-like leaves and cone-bearing structures. Nonconiferous woods, on the other hand, are typically deciduous trees with broad leaves. Therefore, accurate identification of the wood species is essential for correct classification.
As a leaf node within the HTS, 4401.21.00.00 does not have further subcategories. Classification under this code is definitive once it is determined that the material consists of coniferous wood in chip or particle form and is not agglomerated into logs, briquettes, pellets, or similar forms, which would fall under other provisions of heading 4401. The presence of minimal amounts of bark or other extraneous matter may be considered, but the predominant material must be coniferous wood in the specified physical form.