4403.26.01.65 - Other 🖩
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, 4403.26.01.65, covers "Other" wood in the rough that is coniferous, has been stripped of bark or sapwood, or is roughly squared. This category is designed to capture coniferous wood that does not fit into more specific subheadings within the 4403.26 classification. It represents a residual category for basic, unprocessed coniferous timber.
Crucially, this category is distinguished from its siblings by exclusion. For example, it does not include "Pulpwood" (4403.26.01.08), which is specifically intended for the production of wood pulp. Likewise, it excludes wood classified as "Poles, piles and posts" or "Logs and timber" if those terms are used to denote more specific forms or intended uses that would warrant a distinct subheading. This "Other" category serves as a catch-all for coniferous rough wood that doesn't meet the criteria for these more defined categories.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification of goods under 4403.26.01.65 will therefore depend on a thorough examination of whether the imported coniferous rough wood meets the general criteria for being stripped of bark or sapwood, or roughly squared, and crucially, that it does not qualify for any of the more specific sibling categories at this level.