4403.26.01.50 - Western hemlock (Tsuga heterophylla) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 4403.26.01.50, specifically classifies Western hemlock (Tsuga heterophylla) in its rough form. This includes logs and timber of this particular coniferous species that have not undergone further processing beyond the initial stages of being stripped of bark or sapwood, or roughly squared. The material is considered "wood in the rough" as defined by Chapter 44, indicating it has not been sawn into specific dimensions or manufactured into further articles.
This classification is distinguished from its siblings by its precise botanical identification. While other codes within 4403.26.01 cover Douglas-fir, other types of hemlock, various cedars, and a general "other" category for coniferous logs, 4403.26.01.50 is exclusively for Western hemlock. Therefore, accurate identification of the wood species is paramount for correct classification, differentiating it from closely related coniferous species that may share similar rough-hewn characteristics but are not Western hemlock.
As this node is a leaf node in the HTS structure, there are no further subcategories. This means that once a product is identified as Western hemlock in its rough or roughly squared form, it falls directly under this specific code. Classification at this level is therefore dependent on the definitive identification of the wood species as *Tsuga heterophylla* and its status as unprocessed timber.