Wood in the rough — HTS 4403

HTS heading 4403 covers wood in the rough: logs, poles, and similar unprocessed wood that may still have bark or sapwood. It can also include wood that has only been roughly squared, but not wood that has been further worked into products such as boards, veneer, or finished articles. This is a product category, not the final tariff classification.

To select the specific 8-digit HTSUS code, first confirm that the goods belong in heading 4403, then use the heading’s subheadings and statistical provisions. The required detail commonly depends on the wood’s species or type, and may also depend on features such as whether it is roughly squared or prepared for a particular use. Read the complete subheading descriptions and any relevant legal notes, not just the short product label.

What to check

• Identify the wood species or commercial type using supplier documents, botanical information, and—when needed—an expert identification.
• Document the physical condition: bark or sapwood present, diameter or form, whether the log is roughly squared, and whether it has undergone any further processing.
• Check whether the merchandise is actually wood in the rough; sawn lumber, veneer, treated wood, and shaped or finished articles may belong in other headings.
• Compare the product facts with every applicable 6-digit subheading and 8-digit statistical provision, including any stated exclusions or qualifiers.
• Keep records such as invoices, packing lists, photos, mill descriptions, and test or species reports; request a binding classification ruling or consult a customs broker when the species or processing is uncertain.