4409.10.10.60 - Western red cedar

This HTS classification covers western red cedar that has been continuously shaped along its edges, ends, or faces. This shaping can include processes such as tonguing, grooving, rebating, chamfering, V-jointing, beading, molding, rounding, or similar modifications, irrespective of whether the wood has been planed, sanded, or end-jointed. Western red cedar, known for its durability and resistance to decay, is commonly used in construction and outdoor applications.

This specific subheading distinguishes itself from its sibling, 4409.10.10.80 ("Other"), by explicitly identifying western red cedar. While both subheadings fall under the broader category of "Wood siding," this entry provides a more granular classification for a particular species of coniferous wood. The primary differentiator lies in the specific identification of the wood species, whereas the "Other" subheading would encompass any other continuously shaped coniferous wood not specifically listed.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the classification is complete at this level, with western red cedar that has undergone continuous shaping being the definitive product. Importers and exporters should ensure that the goods precisely match the description of western red cedar and exhibit the specified shaping characteristics to correctly apply this code.