4403.99.01.70 - Of walnut (Juglans 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, 4403.99.01.70, specifically classifies rough wood of walnut (Juglans spp.). This designation applies to logs, poles, pilings, and similar rough wood that have either not been worked beyond being stripped of bark or sapwood, or have only been roughly squared. The key defining characteristic for this classification is the species of wood – it must be from a walnut tree to fall under this specific subheading.
Unlike its sibling categories, which are also for other types of rough wood, this subheading isolates walnut wood. For instance, while 4403.99.01.40 covers ash, 4403.99.01.55 covers cherry, and 4403.99.01.60 covers maple, this particular entry is exclusively for walnut. This distinction is crucial for accurate import and export declarations, as different wood species can have varying tariff rates and import restrictions.
As a leaf node within the HTS structure, 4403.99.01.70 does not have further subcategories. This means that any rough wood of walnut, regardless of its exact form (log, pole, etc.) or minor working (like rough squaring), will be classified here, provided it meets the general criteria for Chapter 44 as rough wood. Therefore, precise identification of the wood species as walnut is the primary determinant for classification under this subheading.