Classification of teak rough square logs upheld under heading 4403 as rough wood, not sawn wood under heading 4407.

Nigerian origin teak rough square logs were held classifiable as rough wood under heading 4403, because that heading covers wood in the rough, including roughly squared logs, whereas heading 4407 applies only to wood that is sawn or otherwise worked lengthwise, sliced or peeled. The examination report did not clearly establish the exact physical condition of the goods and largely relied on dimensions and document descriptions, with bark noted on some logs. In the absence of contrary evidence to displace the factual finding that the goods remained rough wood, classification under heading 4403 was upheld and heading 4407 rejected.

---

---

Issues: Whether Nigerian origin teak rough square logs were classifiable under heading 4403 as rough wood or under heading 4407 as sawn wood.

Analysis: Heading 4403 covers wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, while heading 4407 applies to wood sawn or otherwise worked lengthwise, sliced or peeled, of a thickness exceeding 6 mm. The examination report did not record the exact physical condition of the goods with sufficient clarity and mainly referred to dimensions and the description in documents. It also noted bark on some logs, and the record did not contain contrary evidence to displace the first appellate authority's factual finding that the goods remained rough wood rather than sawn wood.

Conclusion: The goods were correctly classifiable under heading 4403 and not under heading 4407.

---