4409.22.90.20 - Cumaru (Dipteryx spp.), also known as Brazilian teak 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | 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 covers continuously shaped nonconiferous wood of tropical origin, specifically Cumaru (Dipteryx spp.), also commonly referred to as Brazilian teak. The wood is processed to have specific profiles along its edges, ends, or faces, such as tongue-and-groove, rebated, or molded, and may also be planed, sanded, or end-jointed. This category is intended for wood used in construction, flooring, or other woodworking applications where these shaped profiles are a defining characteristic.
This specific code distinguishes Cumaru from other tropical hardwoods at the same level. For instance, it is distinct from Ipé (4409.22.90.30), Keruing (4409.22.90.45), and Padauk or Narra (4409.22.90.60), each of which represents a different species of tropical wood with its own distinct botanical and physical properties. When classifying, it is crucial to accurately identify the species of tropical wood to ensure correct entry under the appropriate sub-item.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification decisions at this level rely on the precise identification of the wood species. When a wood is identified as Cumaru (Dipteryx spp.) and meets the criteria of being continuously shaped and of tropical origin, it will be classified under this heading. If the wood is of tropical origin and continuously shaped but is not Cumaru, Ipé, Keruing, Padauk, or Narra, it would fall under the residual category, "Other" (4409.22.90.90).