4403.23.01.42 - Other fir; balsam

This HTS classification, 4403.23.01.42, specifically covers "Other fir; balsam" in its rough, unworked state. These are coniferous woods, primarily of the *Abies* genus (fir) and other balsam fir species, which have not undergone significant processing beyond debarking or rough squaring. The key defining characteristic for this category is that the smallest cross-sectional dimension of these logs and timber pieces must be 15 centimeters or more. This ensures that only substantial timber pieces are classified here, distinguishing them from smaller wood products.

This category is distinct from its sibling, 4403.23.01.35, which exclusively covers spruce (*Picea* spp.) logs and timber meeting the same size criteria. Therefore, classification under 4403.23.01.42 is contingent on the wood being identifiable as fir or balsam fir, rather than spruce. As this is a leaf node within the HTS, there are no further subcategories. All qualifying rough-cut fir and balsam logs and timber with a minimum cross-sectional dimension of 15 cm fall directly into this specific classification.