4403.26.01.52 - Other hemlock 🖩
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, 4403.26.01.52, specifically covers "Other hemlock" logs and timber that are considered wood in the rough. This designation applies to hemlock species that are not classified under the more specific sibling category of Western hemlock (Tsuga heterophylla). These are raw logs and timber, which may have had their bark or sapwood removed, or have been roughly squared, but have not undergone further significant processing such as sawing into lumber or shaping.
The distinction between this code and its sibling, 4403.26.01.50 (Western hemlock), hinges on the specific species of hemlock. While Western hemlock is explicitly identified, this category is for any other hemlock species not otherwise listed. It also differentiates from categories like Douglas-fir or Western red cedar by the distinct botanical identification of the wood. The scope is strictly for rough logs and timber, excluding any wood that has been sawn to dimensional lumber specifications or further manufactured.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification decisions under this code will therefore focus on confirming the material as hemlock and ensuring it meets the criteria of "wood in the rough, whether or not stripped of bark or sap-wood, or roughly squared" and is not another specifically listed coniferous species. The determination will rely on botanical identification and the physical state of the wood.