4403.99.01.23 - Pulpwood

This HTS classification, 4403.99.01.23, specifically covers "pulpwood." Pulpwood refers to wood intended for the production of wood pulp, which is a primary component in the manufacturing of paper, paperboard, and other cellulose-based products. This category encompasses logs and timbers that have not been further worked beyond basic preparation such as stripping of bark or sapwood, or rough squaring. The key defining characteristic is its intended use in the pulping process, distinguishing it from wood destined for lumber or other finished products.

Within the broader category of "Wood in the rough, whether or not stripped of bark or sap-wood, or roughly squared: Other: Other," this specific code differentiates itself from sibling categories like poles, piles, and posts (4403.99.01.28). While poles, piles, and posts are also rough wood, they are specifically shaped or selected for structural purposes requiring strength and length. Pulpwood, conversely, is valued for its fiber content and is typically processed through mechanical or chemical means into pulp, regardless of its initial shape beyond being suitable for chipping or grinding.

As this classification represents a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification under 4403.99.01.23 hinges on confirming that the imported wood, in its rough or roughly squared state, is indeed destined for pulp production. This often involves an understanding of the importer's intended use and the form in which the wood is presented, typically as logs or short lengths suitable for further processing into wood chips.