Heading 4403

Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared

85 declarable lines

Heading 4403 covers wood in the rough, including logs, poles, piles, posts and roughly squared timber. It is split first by preservative treatment, then by coniferous or nonconiferous and tropical wood, species, smallest cross-sectional dimension of 15 cm or more, and product form such as pulpwood, poles, piles and posts, or logs and timber.

Products in this heading

Pine sawlogs in the rough
Spruce pulpwood logs
Creosote-treated coniferous telephone poles
Fir fence posts
Teak logs in the rough
Red oak logs
Birch poles and posts
Eucalyptus pulpwood

How to choose the right subheading

Confirm the wood is in rough form, not sawn, chipped, peeled or continuously shaped.
Determine whether the wood is treated with paint, stain, creosote or other preservatives.
Identify whether the wood is coniferous, nonconiferous or tropical.
Identify the species, such as pine, fir, spruce, oak, birch, teak or meranti.
Check the product form and, where relevant, whether the smallest cross-sectional dimension is 15 cm or more.

Often confused with

Wood chips and sawdust
Heading 4403 covers wood in rough form, not chips, particles or wood waste.
Heading 4401
Railway or tramway sleepers
Wooden sleepers and cross-ties are classified separately from rough wood.
Heading 4406
Wood sawn lengthwise over 6 mm thick
Once wood is sawn into boards or planks, it leaves heading 4403.
Heading 4407
Pointed wooden stakes and split poles
Pointed stakes, split poles and similar hoopwood articles are specifically covered there.
Heading 4404
Wooden pallets
Pallets are made-up load boards, not wood in the rough.
Heading 4415

Frequently asked questions

What is the HTS code for pine logs?

For pine logs with a smallest cross-sectional dimension of 15 cm or more, use 4403.21.01.30 for other logs and timber; the general (MFN) rate is Free. For other pine logs, use 4403.22.01.30; the general (MFN) rate is Free.

What is the duty on teak logs?

Teak in the rough falls under 4403.42.00.00. The general (MFN) rate is Free.

How do I classify treated fence posts?

Treated coniferous fence posts go under 4403.11.00.40 and treated nonconiferous fence posts go under 4403.12.00.40. Both carry a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.