Notes.

1. This Chapter does not cover :

a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);

d) Activated charcoal (heading 38.02);

e) Articles of heading 42.02;

f) Goods of Chapter 46;

g) Footwear or parts thereof of Chapter 64;

h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

ij) Goods of heading 68.08;

k) Imitation jewellery of heading 71.17;

l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

n) Parts of firearms (heading 93.05);

o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

p) Articles of Chapter 95 (for example, toys, games, sports requisites);

q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or

r) Articles of Chapter 97 (for example, works of art).

2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Notes.

1. For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

2. For the purposes of subheading 4401.32, the expression “wood briquettes” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.

3. For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.

4. For the purposes of subheading 4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

Heading | H.S. Code

44.01 | | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms :

4401.11 | -- Coniferous

4401.12 | -- Non-coniferous

- Wood in chips or particles :

4401.21 | -- Coniferous

4401.22 | -- Non-coniferous

- Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms :

4401.31 | -- Wood pellets

4401.32 | -- Wood briquettes

4401.39 | -- Other

- Sawdust and wood waste and scrap, not agglomerated :

4401.41 | -- Sawdust

4401.49 | -- Other

44.02 | | Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

4402.10 | - Of bamboo

4402.20 | - Of shell or nut

4402.90 | - Other

44.03 | | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

- Treated with paint, stains, creosote or other preservatives :

4403.11 | -- Coniferous

4403.12 | -- Non-coniferous

- Other, coniferous :

4403.21 | -- Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403.22 | -- Of pine (Pinus spp.), other

4403.23 | -- Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403.24 | -- Of fir (Abies spp.) and spruce (Picea spp.), other

4403.25 | -- Other, of which the smallest cross-sectional dimension is 15 cm or more

4403.26 | -- Other

- Other, of tropical wood :

4403.41 | -- Dark Red Meranti, Light Red Meranti and Meranti Bakau

4403.42 | -- Teak

4403.49 | -- Other

- Other :

4403.91 | -- Of oak (Quercus spp.)

4403.93 | -- Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403.94 | -- Of beech (Fagus spp.), other

4403.95 | -- Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403.96 | -- Of birch (Betula spp.), other

4403.97 | -- Of poplar and aspen (Populus spp.)

4403.98 | -- Of eucalyptus (Eucalyptus spp.)

4403.99 | -- Other

44.04 | | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.

4404.10 | - Coniferous

4404.20 | - Non-coniferous

44.05 | 4405.00 | Wood wool; wood flour.

44.06 | | Railway or tramway sleepers (cross-ties) of wood.

- Not impregnated :

4406.11 | -- Coniferous

4406.12 | -- Non-coniferous

- Other :

4406.91 | -- Coniferous

4406.92 | -- Non-coniferous

44.07 | | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.

- Coniferous :

4407.11 | -- Of pine (Pinus spp.)

4407.12 | -- Of fir (Abies spp.) and spruce (Picea spp.)

4407.13 | -- Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))

4407.14 | -- Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))

4407.19 | -- Other

- Of tropical wood :

4407.21 | -- Mahogany (Swietenia spp.)

4407.22 | -- Virola, Imbuia and Balsa

4407.23 | -- Teak

4407.25 | -- Dark Red Meranti, Light Red Meranti and Meranti Bakau

4407.26 | -- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

4407.27 | -- Sapelli

4407.28 | -- Iroko

4407.29 | -- Other

- Other :

4407.91 | -- Of oak (Quercus spp.)

4407.92 | -- Of beech (Fagus spp.)

4407.93 | -- Of maple (Acer spp.)

4407.94 | -- Of cherry (Prunus spp.)

4407.95 | -- Of ash (Fraxinus spp.)

4407.96 | -- Of birch (Betula spp.)

4407.97 | -- Of poplar and aspen (Populus spp.)

4407.99 | -- Other