4421.99.98 - Other

This HTS category, 4421.99.98, encompasses a broad range of "other" articles of wood not specifically enumerated or provided for elsewhere within heading 4421. It serves as a residual category for wooden items that do not fit into more specific classifications, requiring careful consideration of their primary material and intended use. The key criterion for classification here is that the article is predominantly made of wood and lacks a more precise tariff heading.

Distinguishing this category from its siblings, 4421.99.93.00 (theatrical scenery and properties) and 4421.99.94.00 (edge-glued lumber), is crucial. Theatrical scenery and properties are distinguished by their specialized function in performance arts. Edge-glued lumber, on the other hand, refers to a specific method of wood assembly. This category, 4421.99.98, applies to wooden articles that do not share these specific characteristics or purposes.

Within this "Other" classification, further subdivisions exist to refine the scope of covered goods. Subcategories such as 4421.99.98.20 for pencil slats, 4421.99.98.70 for gates designed to confine children or pets, and 4421.99.98.80 for any remaining "other" items illustrate the attempt to provide greater specificity where possible. These subcategories help importers and exporters identify the most appropriate tariff code for their wood articles based on their specific form and function.