4407.19.00.92 - 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 4407.19.00.92 specifically covers coniferous wood that has been sawn or chipped lengthwise, sliced, or peeled, with a thickness exceeding 6 mm. This particular classification denotes wood that is in a rough state, meaning it has not undergone further processing such as planing or sanding. It falls under the broader category of "Other" coniferous woods that do not fit into more specific subheadings.
This code is distinguished from its sibling category, 4407.19.00.93, primarily by its implied lack of any further treatment beyond initial rough cutting, even if subtle. While both fall under "Other," this node signifies a more fundamental, unprocessed state of the wood. The distinction can be crucial in determining the exact tariff rate applicable, as even minor additional treatments can shift classification.
As this node represents a "leaf node" in the HTS structure, there are no further subcategories. Therefore, classification under 4407.19.00.92 relies on confirming that the wood is coniferous, exceeds 6 mm in thickness, has been sawn or similarly processed lengthwise, and remains in a rough state without further finishing or treatment beyond the initial cutting. Examples include rough-cut lumber or large timber pieces intended for further processing in industries such as construction or furniture manufacturing.