# United States tariff lines under HS 4403.23

> The United States tariff splits HS 4403.23 (other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more) into 6 national lines: 4403.23.01.12 (telephone, telegraph and electrical power poles), 4403.23.01.15 (fence posts), 4403.23.01.16 (other), 4403.23.01.35 (spruce (Picea spp.)) and 2 others. Every United States line under 4403.23 is free of general (MFN) duty.

Source: https://border.bot/countries/united-states/hs-codes/440323
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 44](https://border.bot/countries/united-states/hs-codes/44) / [4403.23](https://border.bot/countries/united-states/hs-codes/440323)

## Key facts

- HS subheading: [4403.23](https://border.bot/hs-codes/440323)
- Duty (MFN): Free
- National lines: 6
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 44: Wood and articles of wood; wood charcoal

## United States lines under 4403.23

The United States tariff splits HS 4403.23 (other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more) into 6 national lines: 4403.23.01.12 (telephone, telegraph and electrical power poles), 4403.23.01.15 (fence posts), 4403.23.01.16 (other), 4403.23.01.35 (spruce (Picea spp.)) and 2 others.

Every United States line under 4403.23 is free of general (MFN) duty.

- [4403.23.01.12](https://border.bot/countries/united-states/hs-codes/4403230112) 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. Duty (MFN): free
- [4403.23.01.15](https://border.bot/countries/united-states/hs-codes/4403230115) 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. Duty (MFN): free
- [4403.23.01.16](https://border.bot/countries/united-states/hs-codes/4403230116) 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. Duty (MFN): free
- [4403.23.01.35](https://border.bot/countries/united-states/hs-codes/4403230135) 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.). Duty (MFN): free
- [4403.23.01.42](https://border.bot/countries/united-states/hs-codes/4403230142) 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. Duty (MFN): free
- [4403.23.01.65](https://border.bot/countries/united-states/hs-codes/4403230165) Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Other. Duty (MFN): free

## In other countries

No other national tariff on border.bot has live lines under 4403.23 yet.

- [The Harmonized System text for 4403.23](https://border.bot/hs-codes/440323)

- Previous subheading: [4403.22](https://border.bot/countries/united-states/hs-codes/440322) Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared
- Next subheading: [4403.24](https://border.bot/countries/united-states/hs-codes/440324) Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 4403.23?

The United States tariff splits HS 4403.23 (other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more) into 6 national lines: 4403.23.01.12 (telephone, telegraph and electrical power poles), 4403.23.01.15 (fence posts), 4403.23.01.16 (other), 4403.23.01.35 (spruce (Picea spp.)) and 2 others.

### What is the duty on HS 4403.23 in the United States?

Every United States line under 4403.23 is free of general (MFN) duty.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/440323.json