4407.28.00.00 - Iroko 🖩
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, 4407.28.00.00, specifically covers Iroko wood that has been sawn or chipped lengthwise, sliced, or peeled, and has a thickness exceeding 6 mm. This includes Iroko that may also be planed, sanded, or end-jointed. Iroko (scientific name *Milicia excelsa* or *Milicia regia*) is a distinct species of tropical hardwood known for its durability and characteristic yellowish-brown to golden-brown color, often darkening with age.
The primary distinction for this category lies in the specific species of tropical wood. While siblings such as Mahogany, Teak, and various Meranti types are also classified under 4407.2, Iroko is recognized as a separate and distinct timber. Unlike general "tropical wood" classifications, this code requires precise identification of the timber as Iroko, based on its unique botanical characteristics and visual properties, to ensure accurate import and export declarations.
As this is a leaf node within the HTS structure, there are no further subcategories for Iroko. Classification at this level is definitive for Iroko lumber meeting the specified dimensional and processing criteria. Therefore, importers and exporters must ensure that the wood in question is indeed Iroko, conforming to the processing standards outlined in the broader heading 4407, to correctly utilize this classification code.