4403.23.01.35 - Spruce (Picea spp.)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| 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 specifically covers rough wood of coniferous species, namely spruce (Picea spp.), which has been processed to the point of having its smallest cross-sectional dimension measuring 15 centimeters or more. This includes logs and timber that have been stripped of bark or sapwood, or have been roughly squared. The primary characteristic for inclusion is the species (spruce) and the minimum dimensional requirement, indicating substantial timber suitable for further processing into lumber or other wood products.
It is important to distinguish this category from its sibling, HTS 4403.23.01.42, which covers "Other fir; balsam." While both are within the broader classification of "Other, coniferous," this specific node is exclusively for spruce, whereas the sibling encompasses fir and balsam species. The term "logs and timber" at this level signifies pieces of wood that retain their basic log shape or have been roughly squared, as opposed to more processed forms of lumber.
As a leaf node, HTS 4403.23.01.35 has no further subcategories. Classification at this level is determined solely by the species (spruce), the condition of the wood (rough, bark/sapwood removed, or roughly squared), and the specified minimum cross-sectional dimension of 15 cm or more. Any spruce timber meeting these criteria would fall under this designation, provided it is not further processed beyond the scope of "roughly squared" or is not identified as a specific product for end-use that might be classified elsewhere.