4403.26.01.12 - Telephone, telegraph and electrical power poles

This HTS classification, 4403.26.01.12, specifically covers coniferous wood in its roughly squared or debarked form that is intended for use as telephone, telegraph, or electrical power poles. These are essentially the structural supports that carry communication and electricity lines. The primary characteristic defining this category is the intended function of the wood as a load-bearing pole for utility infrastructure, rather than for general construction or other woodworking purposes.

Unlike its sibling category, 4403.26.01.15, which is designated for fence posts, this classification excludes wood intended for agricultural fencing. While both might be poles, the critical differentiator is their end-use: utility lines versus boundary marking or containment in agricultural settings. The "Other" sibling category, 4403.26.01.16, serves as a catch-all for coniferous poles, piles, and posts that do not fit into the more specific classifications within this group.

As this is a leaf node, there are no further subcategories under 4403.26.01.12. Classification at this level hinges on the material being coniferous wood, in rough or squared form, and its designated purpose as a pole for electrical, telegraph, or telephone transmission. Importers and exporters should ensure that the documentation clearly indicates the intended use to facilitate accurate customs processing.