4408.90.01.10 - Birch (Betula 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 covers birch wood (Betula spp.) specifically prepared as sheets for veneering, or for the production of plywood and similar laminated wood products. These birch sheets are characterized by being sawn lengthwise, sliced, or peeled, and may undergo further processing such as planing, sanding, splicing, or end-jointing. A key defining feature of this category is that the wood thickness does not exceed 6 millimeters.
This specific classification for birch is differentiated from its sibling categories by the species of wood. For example, it is distinct from categories designated for Ash (Fraxinus spp.), Cherry (Prunus spp.), Maple (Acer spp.), and Oak (Quercus spp.), all of which fall under the broader "Other" subheading (4408.90) for spliced or end-jointed wood sheets. The defining characteristic is the botanical identification of the wood.
As this node represents a leaf node within the HTS structure, there are no further subcategories. Classification decisions at this level rely on accurately identifying the wood species as birch and confirming that the physical characteristics of the wood sheets conform to the requirements of veneering or laminated wood production, specifically meeting the thickness limitation and processing criteria outlined in the parent heading.