4407.22.00 - Virola, Imbuia and Balsa

This HTS category, 4407.22.00, encompasses wood of specific tropical species that has undergone primary processing. It covers timber sawn or chipped lengthwise, sliced or peeled, and includes wood that has been further prepared by planing, sanding, or end-jointing, provided its thickness exceeds 6 mm. The key species designated for this classification are Virola and Imbuia.

Distinguishing this category from its siblings is crucial. While all fall under "Wood sawn or chipped lengthwise... of tropical wood," 4407.22.00 is specifically reserved for Virola and Imbuia. For example, it is separate from 4407.21.00.00 which is dedicated to Mahogany (Swietenia spp.), and also from 4407.25.00.00 covering the Meranti group of woods. Each sibling category is defined by the distinct botanical and commercial identity of the tropical timber.

The subcategories under 4407.22.00.00 further refine the classification. Specifically, 4407.22.00.06 is designated for Balsa (Ochroma lagopus), recognizing its unique properties and widespread use. The residual category, 4407.22.00.91, serves as a catch-all for other tropical timbers that fit the description of Virola and Imbuia but are not otherwise specifically itemized. This structure allows for precise tariff application based on species-specific identification.