4403

Analysis

Heading 4403 of the Harmonized Tariff Schedule covers wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared. It divides into 19 six-digit subheadings and 19 eight-digit tariff lines, with 85 ten-digit statistical suffixes below them.

Every one of its 19 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 4403.11 (unnamed, 1 line), 4403.12 (unnamed, 1 line), 4403.21 (unnamed, 1 line) and 4403.22 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 44.

By Census's concordance, most of its statistical lines are made by Logging (113310) and Wood Preservation (321114). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.