&&Based on the information provided, these large wooden mats are made from 12”x4”x20' rough sawn lumber boards of hemlock, or other hardwood, bound together with fastening bolts. The overall dimension of individual mats is 8' x 14'x 5 ¼”, but this may vary. The wooden mats are suitable for use in the construction, forestry or mining industries and are typically employed as either temporary roads; mud or swamp access products; or as heavy equipment surface supports.&&&&

&&You suggested the mats may be classified under tariff classification 4601.29.90.00, which provides for other plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). It has been determined that the product doesn't fit the description of heading 46.01 as it covers articles made of plaiting materials.&&&&The large lumber mats are classified under heading 44.21, providing for other articles of wood. The Explanatory Notes for goods of heading 44.21 indicate that it covers articles other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material. The product is not specified or included elsewhere in the tariff.&&