Fir and Spruce Logs and Timber in the Rough, Cross-Section Under 15 cm

Debarking alone does not remove a log from Chapter 44's 'wood in the rough' provisions. The heading explicitly covers wood 'whether or not stripped of bark or sapwood, or roughly squared,' so debarked fir and spruce logs remain classifiable under 440324 (or 440323 for larger dimensions) rather than being reclassified as sawn or processed wood.

The distinction is based on the intended use and physical form at the time of importation. Poles, piles, and posts are typically pointed, peeled, or otherwise prepared for structural or utility applications, while logs and timber are unworked roundwood destined for sawing or further processing. Misclassifying a prepared utility pole as a log — or vice versa — can result in incorrect duty treatment and potential CBP penalties.