4407.19.00.76 - Rough 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $1.70/m3 |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 4407.19.00.76 specifically classifies "rough" wood of coniferous species, other than those explicitly listed under preceding subheadings within 4407.19.00. This category encompasses sawn or chipped lumber, sliced or peeled wood, which has not undergone further processing such as planing, sanding, or end-jointing, and has a thickness exceeding 6 mm. The crucial defining characteristic is its "rough" state, meaning it retains its raw, unfinished surface as it comes from the sawmill or cutting process.
This classification is distinct from its sibling, 4407.19.00.77, which covers "other" coniferous woods that do not fit the specific descriptions of cedar (Thuja spp., Juniperus spp., Chamaecyparis spp., Cupressus spp., and Libocedrus spp.) and have not been treated. Therefore, 4407.19.00.76 focuses on the unrefined state of specific types of cedar-related woods, while 4407.19.00.77 addresses other coniferous species in their untreated and rough form.
As this is a leaf node within the HTS, there are no further subcategories. Classification at this level relies on the accurate identification of the coniferous species (Thuja, Juniperus, Chamaecyparis, Cupressus, and Libocedrus) and the confirmation that the wood is in its rough, untreated state with a thickness exceeding 6 mm. Any additional processing, such as planing or sanding, or treatments, would necessitate classification under a different HTS code.