4403.23.01
Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: Other, coniferous
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
Free
Column 2 (Non-NTR)
Free
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
SECTION_232_LUMBER
9903.76.01
The duty provided in the applicable subheading + 10%
ActiveSoftwood timber and lumber products provided for in subdivision (b) of U.S. note 37 of this subchapter
Effective from January 1, 2025
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to Free.
Related CBP rulings
The tariff classification of diorama decorations from Vietnam.
The merchandise under consideration is described as SKU 446386 Yellow Long Grass, SKU 1363035 Large Dead Fall, SKU 1192616 Hay Bales, SKU 130286 Talus Coarse Brown (Pea Gravel), and SKU 449199 Gravel (Pea Gravel). From the information you p
The country of origin of multiple birch wood products
The country of origin of multiple birch wood products
The country of origin of wood balusters
The country of origin of wood balusters
The country of origin of veneered fiberboard panels from Vietnam
The country of origin of veneered fiberboard panels from Vietnam
The tariff classification of wood roots from Pakistan
You identify the subject wood roots in your request as “miswak” or “siwak”. The product is a non-coniferous wooden root or twig measuring approximately 6” in length and 3/8” in diameter. The item is stripped of bark and branches, is treated
The tariff classification of wood logs from Russia
The request was returned for additional information, which was received by this office on January 14, 2017. Product information was submitted for our review.
The tariff classification of solid wood boards from Italy and/or Germany
The ruling was requested on solid wood boards to be used in the manufacture of musical instruments. Representative photos were submitted for our review. The generally rectangular boards are composed of Norway spruce (Picea abies) and measur
The tariff classification of wood sticks with bark from China
The ruling was requested on small wood sticks to be used as “chews” by pet animals. The sticks consist of Chinese fir in the natural state with the bark intact. The sticks are cut to a length of approximately 100 mm and range in diameter fr
The tariff classification of roughly squared cedar logs from Canada
The ruling was requested on a product referred to by you as “rough sawn cedar cants.” The product consists of roughly squared western red cedar logs to be imported into the United States for the manufacture of veneers. Pictures showing the
The tariff classification of logs with two roughly sawn sides from Canada
The ruling was requested on a product referred to as cants and described as roughly squared logs. Representative pictures of the logs were submitted. The product consists of spruce, pine and fir timber in its natural state as felled with th
The tariff classification of roughly squared logs from Canada
The photographs show whole logs which have been roughly squared. All of the logs have substantial amounts of wane and bark remaining on at least two edge corners. The representative shipment consists of a mixture of spruce, pine and fir log
The tariff classification of roughly squared white pine veneer logs from CanadaDear Mr. Kalesnikoff:
The side view photographs show that all the logs have bark or wane on at least one corner. The end view photograph shows that the shipment consists of whole logs that have been roughly squared. The shipment does not consist of parts of logs
Other codes in heading 4403
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4403.23.01 from each major US trading partner.
Follow 4403.23.01
Get an email when a new CBP ruling cites this code, a ruling on it is revoked, or its tariff measures change.
One email per day at most. Confirm your address once, unsubscribe anytime.
Need to defend this classification?
Get the full 10-digit classification with GRI reasoning for your product, backed by cited CBP rulings and an audit trail for reasonable care.