Harmonized System Code Classification

44
Classification: Timber and articles of wood

This chapter includes the following:

• Logs and timber: Includes unprocessed logs, roundwood, sawn timber, planks, and other forms of timber.
• Wood-based panels: Such as plywood, particle board, fiberboard, etc.
• Wooden structural components: Used in construction or engineering, such as wooden beams, columns, trusses, etc.
• Wooden products: Including furniture, wooden crates, barrels, frames, handles of tools, etc.
• Other wooden products: Covers various other types of wooden products, such as carvings, wooden toys, etc.

Classification logic:

The classification under chapter “44” mainly depends on the raw material being wood and the level of processing.

• If the product is mainly composed of wood and has not undergone significant processing, it is usually classified under “4403” for logs.
• If the wood has been simply processed, such as sawn into planks, it is classified under “4407” for timber.
• If the wood has undergone more complex processing, such as made into furniture, it is classified under “4406” for furniture.

In short, any product mainly made of wood and falls within the category of wood and its products may be classified under “44”.

4407
Classification: Timber, sawn or longitudinally cut, peeled or sliced, whether or not planed, surfaced or end-jointed, of a thickness exceeding 6 mm

4407.11
Classification: Timber, sawn or longitudinally cut, peeled or sliced, whether or not planed, surfaced or end-jointed, of a thickness exceeding 6 mm: Pine: Other: Untreated: Southern pine (Pinus taeda), longleaf pine (Pinus palustris), pitch pine (Pinus rigida), shortleaf pine (Pinus echinata), slash pine (Pinus elliottii) and Virginia pine (Pinus virginiana): Other

Meaning: Refers to pine sawn timber, peeled or sliced, of a thickness exceeding 6 mm, which has not undergone any chemical treatment. It specifically includes other types of southern pine, such as longleaf pine, pitch pine, shortleaf pine, slash pine, and Virginia pine.

4407110048
Classification: Timber, sawn or cut, longitudinally cut or peeled, whether or not planed, surfaced or end-jointed, of a thickness exceeding 6 mm: --> Coniferous: --> Pine (Pinus spp.) --> Other: --> Untreated: --> Ponderosa pine (Pinus ponderosa): --> Other

Explanation: This HS code refers to sawn or cut pine timber of a thickness exceeding 6 mm, which has not been treated, specifically Ponderosa pine (Pinus ponderosa), and includes other specifications or forms. It is a sub-classification under coniferous pine, with distinctions based on species (Ponderosa pine) and treatment status (untreated).

Examples of products under this HS code:

• Untreated Ponderosa pine planks for construction
• Untreated Ponderosa pine boards for flooring
• Untreated Ponderosa pine timber for furniture making
• Untreated Ponderosa pine beams for structural use
• Untreated Ponderosa pine slices for decorative purposes