4403.99.01.40 - Of ash (Fraxinus spp.)
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, 4403.99.01.40, specifically classifies wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, that is derived from ash species (Fraxinus spp.). This includes logs, timbers, and other forms of rough lumber where the primary distinguishing characteristic is its origin from ash trees, prior to further processing such as milling into finished lumber or use in specific articles.
Distinguishing this category from its siblings involves focusing on the botanical origin. While other categories at this level may cover rough wood from western red alder, cherry, maple, walnut, or paulownia, this specific subcategory is exclusively for ash. Therefore, the key differentiator for correct classification is the identification of the wood species as belonging to the Fraxinus genus.
As a leaf node in the HTS classification, there are no further subcategories under 4403.99.01.40. This means that all rough wood of ash, meeting the general criteria of Chapter 44 and Heading 4403, is consolidated under this specific code. Classification decisions at this level will therefore rely heavily on accurate species identification and confirmation that the wood meets the basic "in the rough" or "roughly squared" criteria outlined in the heading.