4403.97.00.26 - Poles, piles and posts

This HTS category, 4403.97.00.26, specifically classifies poles, piles, and posts that are considered "other" wood in the rough, not specifically pulpwood, and are derived from poplar and aspen species (Populus spp.). These are raw wood materials, potentially stripped of bark or sapwood, or roughly squared, intended for use as structural elements in various applications. Examples include timbers for fencing, foundational pilings for construction, utility poles, and other similar upright wooden supports where the primary function is structural integrity and not further processing into dimensional lumber or specialized wood products.

While the parent category encompasses various types of rough wood, this subcategory narrows the focus to finished forms of rough wood used for upright structural purposes and exclusively identifies poplar and aspen as the species. It is distinct from the sibling category 4403.97.00.22, which is reserved for pulpwood, a raw material primarily intended for the production of paper and pulp. The distinction lies in the intended end-use and the physical form; pulpwood is generally processed into chips or smaller pieces for maceration, whereas poles, piles, and posts are typically used in their relatively intact, linear form.

As a leaf node in the HTS, this category does not have further subcategories. Therefore, the classification hinges on correctly identifying the material as poplar or aspen, in the rough, and its intended use as poles, piles, or posts. Classification decisions should confirm that the wood meets the physical requirements for these uses and is not destined for other purposes, such as veneer logs or firewood, which would fall under different HTS provisions.