4403.23.01.12 - Telephone, telegraph and electrical power poles
Details
| Field | Value |
|---|---|
| Unit of Quantity | m |
| 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 classification covers wooden poles specifically intended for use in the construction of telephone, telegraph, and electrical power transmission lines. These poles are made from coniferous wood, specifically fir (Abies spp.) and spruce (Picea spp.). A key physical characteristic for inclusion in this category is that the smallest cross-sectional dimension of the pole must measure 15 centimeters or more. The wood is generally in its rough form, though it may have been stripped of bark or sapwood, or squared to a rough shape.
Distinguishing this classification from its siblings, 4403.23.01.15 specifically covers fence posts. While both are poles, fence posts are generally smaller and designed for agricultural or boundary fencing. The "Other" category at the same level, 4403.23.01.16, would encompass any coniferous poles of fir or spruce meeting the size criteria that are not telephone, telegraph, or electrical power poles, nor fence posts. This node, therefore, is specific to infrastructure poles.
As this is a leaf node within the HTS, there are no further subcategories. Classification at this level is determined by the material (coniferous, fir or spruce), the minimum cross-sectional dimension (15 cm or more), and the intended end-use as a pole for electrical power, telephone, or telegraph infrastructure.