4408.39.02.60 - Okoume (Aucoumea 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 category, 4408.39.02.60, specifically classifies sheets for veneering or for plywood and similar laminated wood, as well as other wood sawn lengthwise, sliced, or peeled, not exceeding 6 mm in thickness. These products are derived from tropical wood and fall under the "Other" subgroup within the "Of tropical wood" classification. The defining characteristic is the specific botanical species identified: Okoume (Aucoumea spp.).
This classification is distinguished from its sibling categories by the precise botanical origin of the wood. For instance, it is separate from sheets of Acajou or Acajou d'Afrique (Khaya spp.) (4408.39.02.20), Anigre (Aningeria spp.) (4408.39.02.30), Ceiba (Ceiba spp.) (4408.39.02.40), Obeche (Triplochiton spp.) (4408.39.02.50), and Sapele, Sipo or Utile (Entandrophragma spp.) (4408.39.02.70). Each of these sibling codes represents a distinct type of tropical wood, identified by its scientific and common names.
As this is a leaf node in the HTS, there are no further subcategories or subdivisions below this specific code. Therefore, classification relies solely on accurately identifying the wood as Okoume (Aucoumea spp.) and ensuring it meets the thickness and processing criteria outlined in the parent categories for sheets of wood.