Hoopwood and split poles under this heading are split or roughly shaped rather than sawn to dimension; once wood is sawn or chipped lengthwise to more than 6 mm thickness and dressed to a consistent cross-section, it typically falls under the sawn lumber heading rather than here.

Yes — the two subheadings (440410 for coniferous, 440420 for nonconiferous) carry separate tariff lines, and duty rates or trade-remedy exposure can differ between them. Always confirm the species classification before filing entry documents.