4407.97.00.72 - Yellow poplar (Liriodendron tulipifera) 🖩
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 category, 4407.97.00.72, specifically classifies wood of the Yellow poplar species (Liriodendron tulipifera) that has been sawn or chipped lengthwise, sliced, or peeled. The wood must also exceed 6 millimeters in thickness and may have undergone further processing such as planing, sanding, or end-jointing. This designation ensures that lumber derived from this particular hardwood species is accurately identified for customs purposes.
Distinguishing this category from its sibling, 4407.97.00.79, is crucial. While the sibling covers "Other poplar; aspen; cottonwood," this subcategory is exclusively for Yellow poplar. The distinction relies on the botanical identification of the wood. Therefore, customs officers and importers must be able to confirm that the lumber originates from Liriodendron tulipifera to correctly apply this HTS code.
As this is a leaf node within the HTS structure, there are no further subcategories under 4407.97.00.72. This means that any wood meeting the described criteria of Yellow poplar, sawn or chipped lengthwise, sliced or peeled, and exceeding 6 mm in thickness, regardless of any planed, sanded, or end-jointed treatments, will fall directly into this specific classification. This level of detail provides a definitive endpoint for the classification of this particular type of lumber.