4403.98.00 - Of eucalyptus (Eucalyptus spp.)

This HTS classification, 4403.98.00, specifically covers wood in its rough state, whether or not the bark or sapwood has been removed or it has been roughly squared, that is derived from eucalyptus (Eucalyptus spp.). This category falls under the broader heading of "Other" wood in the rough, signifying that it is not of the specific hardwood species itemized in preceding subheadings within 4403.91.00 through 4403.97.00.

Distinguishing this category from its siblings, such as oak (4403.91.00) or beech and birch (various subheadings of 4403.93 through 4403.96), is solely based on the botanical origin of the timber. Therefore, any rough wood identified as eucalyptus, regardless of its cross-sectional dimensions or specific uses, will be classified here, provided it does not meet the criteria for more specific eucalyptus subdivisions.

Within the 4403.98.00 classification, further distinctions are made to refine the classification based on the intended end-use of the rough eucalyptus wood. The subcategories include "Pulpwood" (4403.98.00.23) for wood intended for papermaking, "Poles, piles and posts" (4403.98.00.28) for timbers destined for structural or fencing applications, and a residual "Other" category (4403.98.00.95) for any remaining rough eucalyptus wood that does not fit the more specific uses. These subdivisions allow for more granular tracking and potential tariff differentiation based on the economic purpose of the imported or exported timber.