4403.24.01.42 - Other fir; balsam

This HTS classification covers logs and timber of fir species (Abies spp.) that are not specifically classified under other detailed subheadings. This includes rough lumber, whether or not it has been stripped of its bark or sapwood, or has been squared. The primary characteristic is that the wood is in its raw, unprocessed form, suitable for further processing into finished wood products.

This category is distinguished from its sibling, 4403.24.01.35, which specifically enumerates logs and timber of spruce (Picea spp.). Therefore, goods classified here must be identifiable as belonging to the fir genus, not the spruce genus, to ensure accurate tariff application. The focus is on the botanical identity of the coniferous species.

As this is a leaf node within the HTS structure, there are no further subcategories under 4403.24.01.42. This means that all raw logs and timber meeting the description of "other fir" and not falling into more specific classifications are intended to be captured here. The classification relies on the correct identification of the species as fir and its form as logs or timber.