4409.10.90.40 - Other

This HTS classification, 4409.10.90.40, applies to coniferous wood that has been continuously shaped along its edges, ends, or faces, and which does not fall under more specific subheadings within the "Other" category. This includes a wide variety of planed, sanded, or end-jointed coniferous lumber, such as molding, trim, and decorative elements, where the shaping process is consistent along the length of the piece. The key characteristic is the continuous shaping, differentiating it from rough lumber or dimension lumber that may have undergone basic processing but lacks continuous profiling.

This specific subheading distinguishes itself from its sibling category, 4409.10.90.20 ("Western red cedar"), by encompassing all other types of coniferous woods that meet the criteria of being continuously shaped. While Western red cedar has its own dedicated code, this "Other" category serves as a catch-all for other coniferous species, such as pine, spruce, fir, and hemlock, that have been similarly processed into profiled or shaped lumber. The classification hinges on the species of coniferous wood when a specific designation exists, and on the "other" classification when no specific species code applies.

As a leaf node within the HTS structure, this classification has no further subcategories. Therefore, classification into 4409.10.90.40 is final. When classifying goods under this code, it is crucial to confirm that the wood is indeed coniferous, continuously shaped as described in the parent heading, and does not meet the specific criteria for any other subheading, particularly the Western red cedar category. The absence of further subdivisions means that the broad range of remaining shaped coniferous woods will be designated here.