4408.39.02.40 - Ceiba (Ceiba spp.) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4408.39.02.40, specifically covers sheets for veneering, plywood, or similar laminated wood, as well as other wood sawn lengthwise, sliced, or peeled, not exceeding 6 mm in thickness. The defining characteristic of this category is that the wood originates from tropical species and falls under the "Other" designation within the broader classification of "Of tropical wood." This means it includes tropical timber that is not otherwise specifically enumerated at this level.
The distinction of this category from its siblings lies in the specific tropical wood species identified. For example, sibling categories explicitly name Acajou or Acajou d'Afrique (Khaya spp.), Anigre (Aningeria spp.), Obeche (Triplochiton spp.), Okoume (Aucoumea spp.), and Sapele, Sipo, or Utile (Entandrophragma spp.). Therefore, classification under 4408.39.02.40 is applicable when the tropical wood is not one of these specifically listed species but still meets the general criteria for veneering or sawn/sliced/peeled wood of tropical origin under 6 mm thickness.
As this is a leaf node, there are no further subcategories. Classification is determined by the identification of the tropical wood species. If the tropical wood in question is indeed Ceiba (Ceiba spp.) and it is presented in the form of sheets for veneering, plywood, or similar laminated wood, or as other wood sawn, sliced, or peeled to a thickness not exceeding 6 mm, then it will be classified under this specific code. The key is the accurate identification of Ceiba as the species, ensuring it is not mistakenly classified under a more specific or a different sibling category.