4403.23.01 - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more

This HTS category, 4403.23.01, specifically classifies rough wood of coniferous species, notably fir (Abies spp.) and spruce (Picea spp.), that meets a particular size criterion. The defining characteristic for inclusion here is that the smallest cross-sectional dimension of the wood must be 15 centimeters or more. This excludes smaller dimension timbers and focuses on substantial pieces of rough-sawn or unworked lumber from these specific tree types.

Distinguishing this category from its siblings, 4403.23.01 focuses exclusively on fir and spruce meeting the 15 cm minimum dimension. For example, 4403.21.01 and 4403.22.01 cover pine, while 4403.24.01, also covering fir and spruce, does not have the minimum cross-sectional dimension requirement. Furthermore, 4403.25.01 and 4403.26.01 apply to other coniferous species or do not specify a minimum dimension, making 4403.23.01 a precise designation for large fir and spruce lumber.

Within this classification, further subdivisions exist to categorize the intended use or form of the wood. The subcategories, such as "Poles, piles and posts" and "Logs and timber," reflect the typical applications for such substantial rough wood. The residual classification, "Other," accounts for any fir or spruce logs or timber meeting the size requirements that do not fit neatly into the more specific sub-use categories, ensuring comprehensive coverage under this heading.