4403.97.00.65 - Of yellow poplar (Liriodendron tulipifera)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4403.97.00.65, specifically classifies wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, that originates from yellow poplar (Liriodendron tulipifera). This includes logs, timber, and lumber that have undergone minimal processing, retaining their natural form or having been roughly shaped for transport or initial handling. The key distinguishing characteristic for this classification is the botanical origin – only wood from the Liriodendron tulipifera species will fall under this specific code.
This category differentiates itself from its sibling, 4403.97.00.67, which covers wood from other types of poplar and aspen (Populus spp.), as well as cottonwood. Therefore, when classifying wood under heading 4403.97, a precise identification of the species is critical to ensure accurate tariff application. Wood identified as yellow poplar must be classified here, while wood from other listed Populus species or cottonwood would be directed to the sibling category.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification ends with the identification of the wood as yellow poplar and its status as wood in the rough. This means that any further processing beyond basic shaping, such as sawing into specific dimensions, planing, or treating, would likely move the product to a different HTS heading or subheading within Chapter 44.