4409.10.10.80 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 2.2¢/m2 |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4409.10.10.80, encompasses "Other" coniferous wood products that have been continuously shaped along their edges, ends, or faces, whether or not planed, sanded, or end-jointed. This specifically includes wood siding that does not fall under any more precisely defined subcategories. The key characteristic is the continuous shaping, which implies a profile suitable for installation as siding, such as tongue-and-groove, shiplap, or other interlocking designs.
This category is distinct from its sibling, 4409.10.10.60, which specifically covers Western red cedar siding. While both are coniferous wood siding that has undergone continuous shaping, this "Other" category serves as a residual for all other types of coniferous wood siding not specifically identified. This allows for the accurate classification of various coniferous species, such as pine, fir, spruce, or hemlock, when presented as siding with continuous shaping.
As this is a leaf node in the HTS structure, there are no further subcategories under 4409.10.10.80. Classification at this level is determined by the material (coniferous wood), the processing (continuously shaped), and the intended use (siding), while excluding any specifically enumerated types of wood.