4403.99.01.60 - Of maple (Acer 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, 4403.99.01.60, specifically classifies wood in the rough that has been stripped of bark or sapwood, or is roughly squared, and is of maple (Acer spp.). This designation applies to various species of maple, which are characterized by their distinct grain patterns and often used in furniture, flooring, and specialty woodworking due to their hardness and workability. The "wood in the rough" aspect means the material has undergone minimal processing, typically limited to removing outer layers and squaring the basic form for easier handling and transport.
This specific subcategory is distinguished from its siblings by the precise species of wood. For example, it is separate from classifications for ash (4403.99.01.40), western red alder (4403.99.01.50), cherry (4403.99.01.55), walnut (4403.99.01.70), and paulownia (4403.99.01.75), each of which pertains to different botanical species with their own unique properties and market values. The distinction is crucial for accurate duty assessment and trade statistics, ensuring that the correct wood type is identified based on its genus.
As a leaf node, this category does not have further subcategories. Its classification is therefore definitive for rough maple lumber that meets the described criteria. Importers and exporters should ensure that the wood's origin and characteristics align with the definition of "of maple (Acer spp.)" and the general requirements for wood in the rough outlined in Chapter 44 of the Harmonized Tariff Schedule.