4403.12.00.40 - Fence posts 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4403.12.00.40, specifically covers fence posts that have been treated with preservatives such as paint, stain, or creosote. These are essentially wooden posts intended for the construction of fences, which have undergone a treatment process to enhance their durability and resistance to decay, insects, and weather. The key characteristic is their function as a structural element in fencing and the application of a protective coating or impregnation.
Distinguishing this subcategory from its sibling, 4403.12.00.20, is crucial. While both fall under treated nonconiferous poles, piles, and posts, this category is exclusively for fence posts. The sibling category is reserved for poles specifically designed and used for supporting telephone, telegraph, or electrical power lines. The primary differentiator lies in the intended end-use and structural requirements dictated by that use.
As this is a leaf node in the HTS classification system, there are no further subcategories under 4403.12.00.40. Therefore, the focus is on clearly defining the scope of "fence posts" within the context of treated, nonconiferous wooden posts. Classification under this heading relies on the material being wood, roughly squared or in its natural form (stripped of bark or sapwood is acceptable), treated with preservatives, and destined for use in fencing structures.