4406.91.00.00 - Coniferous
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3, No. |
| 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 classification, 4406.91.00.00, specifically covers railway or tramway sleepers (cross-ties) that are made of wood and are of coniferous species. These are essential components for the construction and maintenance of railway and tramway infrastructure, providing support and spacing for the rails. The classification extends to any coniferous wood used in this specific application, regardless of its treatment or finishing, as long as its primary function is for railway or tramway sleepership.
This category is distinguished from its sibling, 4406.92.00.00, which covers nonconiferous railway or tramway sleepers. The key differentiating factor is the botanical classification of the wood used; 4406.91.00.00 applies exclusively to wood derived from coniferous trees, such as pine, fir, or spruce, while 4406.92.00.00 applies to hardwoods like oak or tropical woods. This distinction is critical for customs purposes, as different wood species can have varying durability, treatment requirements, and international trade regulations.
As a leaf node in the HTS structure, there are no further subcategories under 4406.91.00.00. Therefore, all coniferous railway or tramway sleepers fall directly under this code. Classification relies on confirming the material is wood, its intended use as a sleeper, and the identification of the wood as coniferous.