Wood & Articles of Wood

Heading 4407 covers wood sawn or chipped lengthwise, sliced, or peeled to a thickness exceeding 6 mm, with surfaces that may be planed or sanded but not profiled. Heading 4409 applies when the wood has been continuously shaped along any edge or face—tongued, grooved, rebated, chamfered, V-jointed, beaded, or similarly profiled—regardless of thickness. If the board has a profile cut along its length, it belongs in 4409 even if it also meets the thickness criterion of 4407.

Softwood lumber and hardwood plywood have been the subject of antidumping and countervailing duty orders affecting imports from specific countries. Importers should check the Commerce Department's ADD/CVD order list against the specific tariff line and country of origin before entry, as the scope of each order is defined precisely and scope rulings can affect whether a given product is covered.