4403.23.01
Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more
This code covers wood in the rough – including logs, timber, poles, and posts – made of fir or spruce with a cross-sectional dimension of 15cm or more. Use this code when importing these coniferous wood products, as the general duty is free for standard trade partners, outlined within Chapter 44 of the tariff schedule.

Detailed information for HTS Code 4403.23.01
This tariff code falls within Chapter 44, which covers wood and articles of wood, and specifically addresses wood in the rough—meaning it’s not shaped or processed beyond being stripped of bark or roughly squared—made from fir and spruce trees with a cross-sectional dimension of 15 cm or more. The code 4403.23.01 covers coniferous wood of these species, and further breaks down into specific product types like telephone poles, fence posts, logs, and timber, each identified by a unique statistical suffix. When reporting this wood, be sure to select the appropriate suffix—like .12 for telephone poles or .35 for spruce logs—to accurately classify the specific type of wood being imported or exported. These subdivisions help to refine the classification and provide more detailed trade statistics.
| Chapter | Chapter 44 - Wood and articles of wood; wood charcoal |
| Section | Section IX - Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Espar |
Duty snapshot
Quick reference for the duty outcomes tied to this HTS line.
Free
Standard trade partners (NTR)
N/A
Eligible FTA or preference programs
The general duty rate for HTS code 4403.23.01 and its subdivisions is free, applying to imports from standard trade partners (NTR). Special rates are not specified, but could potentially be available for eligible FTA or preference programs, contingent on meeting the program requirements. Reporting units are in meters (m) or cubic meters (m3). This means goods falling under this code, including subdivisions like telephone poles (4403.23.01.12) or spruce timber (4403.23.01.35), would generally enter duty-free from NTR countries, while preferential treatment may be available under specific trade agreements.
Rate of Duty (Column 2): Free
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Code subdivisions
4403.23.01.12
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: > Other, coniferous: > Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more > Poles, piles and posts: > Telephone, telegraph and electrical power poles
4403.23.01.15
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: > Other, coniferous: > Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more > Poles, piles and posts: > Fence posts
4403.23.01.16
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: > Other, coniferous: > Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more > Poles, piles and posts: > Other
4403.23.01.35
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: > Other, coniferous: > Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more > Logs and timber: > Spruce (Picea spp.)
4403.23.01.42
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: > Other, coniferous: > Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more > Logs and timber: > Other fir; balsam
4403.23.01.65
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: > Other, coniferous: > Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more > Other
Chapter & section notes
Chapter notes
Section notes
Latest update
Last updated
November 15, 2025
Revised every January & July
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