4407.94.00.00 - Of cherry (Prunus spp.)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $1.27/m3 |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4407.94.00.00, specifically classifies wood that has been sawn or chipped lengthwise, sliced, or peeled. This wood must also exceed 6 millimeters in thickness, and may have undergone further processing such as planing, sanding, or end-jointing. The defining characteristic of this subcategory is that the wood is of cherry species, belonging to the genus *Prunus spp.* This ensures that only timber derived from various cherry trees falls under this specific tariff line.
Unlike sibling categories that classify similar wood products from other specific tree species, such as oak (4407.91.00), beech (4407.92.00.00), maple (4407.93.00), ash (4407.95.00.00), or birch (4407.96.00), this classification is exclusively for cherry wood. It is crucial to correctly identify the species of timber to ensure accurate import and export declarations, as different wood types may be subject to varying duties and regulations. The "other" designation within the parent heading (4407.9) indicates that these are woods not specifically listed in preceding subheadings, but here, cherry is a distinct and specified timber type within that broader grouping.
As a leaf node, 4407.94.00.00 does not have further subcategories. Therefore, classification within this specific tariff line is determined solely by the material being cherry wood and meeting the previously defined processing and thickness requirements. This means that any sawn, chipped, sliced, or peeled cherry wood exceeding 6 mm in thickness, regardless of whether it is planed, sanded, or end-jointed, will be classified here. Examples of items that would fall under this category include rough-sawn lumber from cherry trees intended for furniture making, cabinetry, or other woodworking applications.