# HS code 4406.91: Coniferous

> HS code 4406.91 covers coniferous, other than those classified in 4406.92. It sits in heading 44.06 (railway or tramway sleepers (cross-ties) of wood) in chapter 44 (wood and articles of wood; wood charcoal). Other goods of heading 44.06 are classified under 4406.11 (not impregnated, coniferous), 4406.12 (not impregnated, non-coniferous) and 4406.92 (other, non-coniferous). National tariff lines under 4406.91 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/440691
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 44](https://border.bot/hs-codes/44) / [44.06](https://border.bot/hs-codes/4406) / [4406.91](https://border.bot/hs-codes/440691)

## Key facts

- HS code: 4406.91
- Covers: Coniferous
- Heading: [44.06: Railway or tramway sleepers (cross-ties) of wood](https://border.bot/hs-codes/4406)
- Chapter: [44: Wood and articles of wood; wood charcoal](https://border.bot/hs-codes/44)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/440691)

## What this code covers

HS code 4406.91 covers coniferous, other than those classified in 4406.92.

The legal text of the subheading is “Other: Coniferous”, read under “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 44.06 are classified under 4406.11 (not impregnated, coniferous), 4406.12 (not impregnated, non-coniferous) and 4406.92 (other, non-coniferous).

- [4406.11](https://border.bot/hs-codes/440611) Not impregnated: Coniferous
- [4406.12](https://border.bot/hs-codes/440612) Not impregnated: Non-coniferous
- [4406.92](https://border.bot/hs-codes/440692) Other: Non-coniferous

## How it is structured

4406.91 is a six-digit subheading. Its first two digits, 44, are the chapter; the first four, 4406, are heading 44.06; the last two, 91, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 44: Wood and articles of wood; wood charcoal
- Heading 44.06: Railway or tramway sleepers (cross-ties) of wood
- Within the heading: Other
- Subheading 4406.91: Coniferous

## In other countries

National tariff lines under 4406.91 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/440691): 1 line, used by 1 other country

- Previous subheading: [4406.12](https://border.bot/hs-codes/440612) Not impregnated: Non-coniferous
- Next subheading: [4406.92](https://border.bot/hs-codes/440692) Other: Non-coniferous

## Frequently asked questions

### What does HS code 4406.91 cover?

HS code 4406.91 covers coniferous, other than those classified in 4406.92.

### Which heading and chapter is HS code 4406.91 in?

HS code 4406.91 is in heading 44.06 (railway or tramway sleepers (cross-ties) of wood) in chapter 44 (wood and articles of wood; wood charcoal).

### Where are goods of heading 44.06 classified when 4406.91 doesn’t fit?

Other goods of heading 44.06 are classified under 4406.11 (not impregnated, coniferous), 4406.12 (not impregnated, non-coniferous) and 4406.92 (other, non-coniferous).

### Which countries’ tariffs list national lines under HS code 4406.91?

National tariff lines under 4406.91 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 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.

Machine-readable: https://border.bot/hs-codes/440691.json