4407.95.00.00 - Of ash (Fraxinus 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 classification, 4407.95.00.00, specifically covers wood of ash (Fraxinus spp.) that has been sawn or chipped lengthwise, sliced, or peeled. Critically, the thickness of these wood products must exceed 6 mm. This category also includes ash wood that, after these initial processing steps, has undergone further treatment such as planing, sanding, or end-jointing. The intention is to capture various forms of processed ash wood lumber suitable for further manufacturing or direct use.
Distinguishing this category from its siblings, such as 4407.91.00 (oak) or 4407.92.00.00 (beech), hinges entirely on the species of wood. While the processing methods (sawn, chipped, sliced, peeled, planed, sanded, end-jointed) and the thickness requirement (exceeding 6 mm) are shared across this level, the definitive classification rests on the botanical identification of the wood as ash. Therefore, any lumber processed as described but originating from oak, beech, maple, cherry, or birch, for example, would fall under their respective subheadings.
As a leaf node, 4407.95.00.00 does not have further subdivisions. This means that any processed ash wood exceeding 6 mm in thickness, regardless of whether it is planed, sanded, or end-jointed, will be classified directly under this code. The classification relies solely on the material being ash and meeting the specified dimensional and processing criteria.