4409.10.90.20 - Western red cedar 🖩
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 | $1.70/m3 |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4409.10.90.20, specifically covers Western red cedar that has been continuously shaped along its edges, ends, or faces. This shaping can include operations such as tonguing, grooving, rebating, chamfering, V-jointing, beading, molding, or rounding, and the wood may also be planed, sanded, or end-jointed. This category falls under coniferous woods that are continuously shaped and are not further specified within the broader "Other" subheadings at this level.
Distinguishing this category from its sibling, 4409.10.90.40 ("Other"), is crucial for accurate classification. While both are part of the "Other" subheading for continuously shaped coniferous woods, 4409.10.90.20 is specifically designated for Western red cedar. The sibling category would encompass other types of coniferous woods that fit the continuously shaped criteria but are not Western red cedar, meaning the specific species of wood is the primary differentiator at this level.
As this node is a leaf node, there are no further subcategories. Classification decisions at this point rely on confirming that the imported goods are indeed Western red cedar and have undergone the described shaping processes, aligning with the general scope of Chapter 44 and the specific definition of continuously shaped wood within HTS heading 4409.