4403.98.00.28 - Poles, piles and posts 🖩
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 classification, 4403.98.00.28, specifically covers poles, piles, and posts made from eucalyptus wood (Eucalyptus spp.) that are in the rough, meaning they have not undergone further processing beyond being stripped of bark or sapwood, or roughly squared. This category applies to timber intended for structural purposes, such as foundational supports, fencing posts, or long, slender wooden members used in construction or landscaping. The key defining characteristic is their rough form and intended use as structural elements.
Distinguishing this classification from its siblings is crucial for accurate reporting. Unlike 4403.98.00.23, which is designated for pulpwood (timber primarily intended for the production of paper and paperboard), this category is for finished or semi-finished structural components. Furthermore, it differs from the residual category 4403.98.00.95, which would encompass any other rough eucalyptus wood not fitting the specific definition of poles, piles, or posts. The intended end-use is the primary differentiating factor between these categories.
As this is a leaf node, there are no further subcategories to introduce. Therefore, classification within 4403.98.00.28 relies on the precise identification of the wood as eucalyptus and its form and intended application as poles, piles, or posts, with no significant processing beyond the initial roughing or debarking stages.