4408.39.02.50 - Obeche (Triplochiton spp.), also known as Ayous
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4408.39.02.50, specifically identifies sheets of tropical wood intended for veneering, plywood, or similar laminated wood products. These sheets are characterized by being sawn lengthwise, sliced, or peeled, and can be further processed by planing, sanding, splicing, or end-jointing, provided their thickness does not exceed 6 millimeters. The key material in this category is Obeche, scientifically known as *Triplochiton spp.*, also commonly referred to as Ayous.
This subcategory is distinct from its siblings by the specific timber it covers. While other entries within 4408.39.02 cover distinct tropical wood species such as Acajou, Anigre, Ceiba, Okoume, and Sapele/Sipo/Utile, this particular code is solely dedicated to Obeche/Ayous. This highlights the importance of precise botanical identification for accurate tariff classification, as different species within the broader category of "tropical wood" will have their own designated HTS codes.
As this is a leaf node in the HTS structure, there are no further subdivisions or subcategories under 4408.39.02.50. Classification at this level requires confirming the material is indeed Obeche (Triplochiton spp.) and that the physical characteristics align with the preceding descriptions for sheets of tropical wood for veneering and similar applications, with a thickness not exceeding 6 mm.