4403.26.01.16 - Other
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 category, 4403.26.01.16, encompasses coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, that does not fit into more specific subcategories. It is intended for a residual classification of such wood when it is not specifically identified for use as telephone, telegraph, or electrical power poles (4403.26.01.12), nor designated as fence posts (4403.26.01.15). The "Other" designation indicates that this classification applies to coniferous poles, piles, and posts that do not have the distinct functional characteristics or primary intended use as those in the sibling categories.
The key differentiator for this classification lies in the absence of a specific, recognized functional use that would place the wood into a more narrowly defined sibling category. For instance, while fence posts are clearly identified by their intended purpose in agricultural or boundary enclosures, and power poles by their structural requirements for bearing utility lines, this residual category captures coniferous poles, piles, and posts that may be intended for general structural purposes, landscaping, or other applications not explicitly listed. Classification here relies on the material being coniferous wood in its rough or semi-processed state, and its form being that of a pole, pile, or post, without the specialized characteristics of the sibling items.