4407.21.00.00 - Mahogany (Swietenia spp.) 🖩
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 | $1.27/m3 |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers wood of Mahogany species (Swietenia spp.) that has been sawn or chipped lengthwise, sliced, or peeled. It also includes wood that has undergone further processing such as planing, sanding, or end-jointing, provided its thickness exceeds 6 millimeters. The defining characteristic of this category is the botanical identification of the wood as belonging to the Mahogany genus.
Distinguishing this classification from its siblings, such as Virola, Imbuia, Balsa, or Teak, relies entirely on the specific species of tropical wood. While all fall under the broader category of "Of tropical wood," 4407.21.00.00 is exclusively for genuine Mahogany. Similarly, it differs from categories listing groups of species like "Dark Red Meranti, Light Red Meranti and Meranti Bakau" by its singular focus on Swietenia spp.
As a leaf node within the HTS, this category does not have further subcategories. Therefore, classification within 4407.21.00.00 is determined by the accurate identification of the wood as Mahogany. Importers and exporters must ensure that the wood's botanical origin aligns with the Swietenia spp. designation to correctly classify their shipments under this code.