4403.94.01.00 - Of beech (Fagus spp.), 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
HTS code 4403.94.01.00 classifies rough wood of beech (Fagus spp.) that does not meet the specific dimensional criteria of other subheadings within the "Other" category. This includes timber in its raw, unworked state, stripped of bark or sapwood, or simply squared. The key distinguishing factor for this classification is that the smallest cross-sectional dimension of the timber is less than 15 cm, differentiating it from sibling categories like 4403.93.01.00, which specifically covers beech wood with a smallest cross-sectional dimension of 15 cm or more.
This category is designed to capture beech wood that, due to its size, may be intended for a different range of uses or processing compared to larger dimension lumber. It is important to note that the timber must be identifiable as beech species (Fagus spp.) to qualify. If the wood is processed beyond rough squaring, such as being planed, sanded, or otherwise shaped, it would be classified under different HTS chapters.
As this is a leaf node, there are no further subcategories under 4403.94.01.00. Therefore, the classification rests solely on the material (beech wood) and its state of processing and dimensional characteristics relative to its immediate siblings. Importers and exporters should carefully measure the smallest cross-sectional dimension of the beech timber to ensure correct classification, avoiding misclassification with larger dimension beech wood or wood of other species.