SECTION 09

SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK


subdivisions
CHAPTER 44 - WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
CHAPTER 45 - CORK AND ARTICLES OF CORK
CHAPTER 46 - MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING
              MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44

 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, lamps 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) 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 Note.

1.-For the purposes of subheadings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to
  4412.99, the expression " tropical wood " means one of the following types of wood :

 Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair,
 Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma,
 Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo,
 Kotibé, Koto, Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira, Mansonia,
 Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé,
 Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de
 Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir,
 Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow
 Meranti.



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

44.01

Fuel wood, in logs..., etc; wood chips or particles; sawdust, etc

4401.1000.00

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

5

5

4401.1100.00

Coniferous

5

5

4401.1200.00

-coniferous

5

5

4401.2100.00

Coniferous

5

5

4401.2200.00

Nonconiferous

5

5

4401.3100.00

Wood pellets

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

44.01

Fuel wood, in logs..., etc; wood chips or particles; sawdust, etc

4401.3900.00

Other Sawdust and wood waste and scrap, whether or not a

5

5

4401.4000.00

Sawdust and wood waste and scrap, not aagglomerated

5

5

44.02

Wood charcoal (incl. agglomerated)

4402.1000.00

Of bamboo

5

5

4402.9000.00

Other wood charcoal

5

5

44.03

Wood in the rough or roughly squared

4403.1000.00

Treated with paint, stains, creosote or other preservatives

M3

5

5

4403.1100.00

Coniferous

5

5

4403.1200.00

-coniferous

5

5

4403.2000.00

Other, coniferous

M3

5

5

4403.2100.00

-sectional dimension is 15 cm or more

5

5

4403.2200.00

Of pine (Pinus spp), other

5

5

4403.2300.00

-sectional dimension is 15

5

5

4403.2400.00

Of fir (Abies spp) and spruce (Picea spp), other

5

5

4403.2500.00

-sectional dimension is 15 cm or more

5

5

4403.2600.00

Other

5

5

4403.4100.00

Dark Red Meranti, Light Red Meranti and Meranti Bakau

M3

5

5

4403.4900.00

.440341

M3

5

5

4403.9100.00

.)

M3

5

5

4403.9200.00

.)

M3

5

5

4403.9300.00

-sectional dimension is 15 cm or more

5

5

4403.9400.00

Of beech (Fagus spp), other

5

5

4403.9500.00

-sectional dimension is 15 cm or more

M3

5.0

5.0

4403.9600.00

Of birch (Betula spp), other

5

5

4403.9700.00

Of poplar and aspen (Populus spp)

5

5

4403.9800.00

Of eucalyptus (Eucalyptus spp)

5

5

4403.9900.00

-heading

M3

5

5

44.04

Hoopwood; split poles; piles, etc; wooden sticks, etc; chipwood

4404.1000.00

Coniferous

5

5

4404.2000.00

Nonconiferous

5

5

44.05

Wood wool; wood flour

4405.0000.00

.

5

5

44.06

Railway or tramway sleepers (cross-ties) of wood

4406.1000.00

Not impregnated

M3

10

5

4406.1100.00

Coniferous

10

5

4406.1200.00

-coniferous

10

5

4406.9000.00

Railway or tamway sleepers (crossties) of wood : Other

M3

10

5

4406.9100.00

Coniferous

10

5

4406.9200.00

-coniferous

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

44.07

Wood sawn or chipped lengthwise, sliced or peeled, >6mm thick

4407.1000.00

Coniferous

M3

10

5

4407.1100.00

Of pine (Pinus spp)

10

5

4407.1200.00

Of fir (Abies spp) and spruce (Picea spp)

10

5

4407.1900.00

Other

10

5

4407.2100.00

.)

M3

10

5

4407.2200.00

Virola, Imbuia and Balsa

M3

10

5

4407.2500.00

Dark Red Meranti, Light Red Meranti and Meranti Bakau

M3

10

5

4407.2600.00

White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

M3

10

5

4407.2700.00

Sapelli

M3

10

5

4407.2800.00

Iroko

M3

10

5

4407.2900.00

.

M3

10

5

4407.9100.00

.)

M3

10

5

4407.9200.00

.)

M3

10

5

4407.9300.00

.)

M3

10

5

4407.9400.00

.)

M3

10

5

4407.9500.00

.)

M3

10

5

4407.9600.00

Of birch (Betula spp)

10

5

4407.9700.00

Of poplar and aspen (Populus spp)

10

5

4407.9900.00

-heading

M3

10

5

44.08

Veneer sheets and sheets for plywood, etc, =<6mm thick

4408.1000.00

Coniferous

10

5

4408.3100.00

Dark Red Meranti, Light Red Meranti and Meranti Bakau

10

5

4408.3900.00

Sheets for veneering (including those ob Other

10

5

4408.9000.00

Veneer sheets and sheets for plywood and other wood, =<6mm thick, nes

10

5

44.09

Wood, continuously shaped along any of its edges or faces

4409.1000.00

Coniferous

10

5

4409.2100.00

Of bamboo

10

5

4409.2200.00

Of tropical wood

10

5

4409.2900.00

.

10

5

44.10

Particle board and similar board of wood or other ligneous materials

4410.1100.00

Particle board

10

5

4410.1200.00

Oriented strand board (OSB)

10

5

4410.1900.00

.

10

5

4410.9000.00

Particle board and similar board (for ex Other

10

5

44.11

Fibreboard of wood or other ligneous materials

4411.1200.00

Of a thickness not exceeding 5 mm

10

5

4411.1300.00

Of a thickness exceeding 5 mm but not exceeding 9 mm

10

5

4411.1400.00

Of a thickness exceeding 9 mm

10

5

4411.9200.00

.8 g/cm3

10

5

4411.9300.00

.5 g/cm3 but not exceeding 0.8 g/cm3

10

5

4411.9400.00

.5 g/cm3

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

44.12

Plywood, veneered panels and similar laminated wood

4412.1000.00

Of bamboo

M3

20

5

4412.3100.00

With at least one outer ply of tropical wood specified i

M3

20

5

4412.3200.00

Other, with at least one outer ply of nonconiferous wood

M3

20

5

4412.3300.00

-coniferous wood of the species alder (Alnus sp

20

5

4412.3900.00

Other plywood, consisting solely of sheets of wood (othe

M3

20

5

4412.9400.00

Blockboard, laminboard and battenboard

20

5

4412.9900.00

.

20

5

44.13

Densified wood, in blocks, plates, strips or profile shapes

4413.0000.00

.

10

5

44.14

Wooden frames for paintings, photographs, mirrors or similar objects

4414.0000.00

.

10

5

44.15

Packing cases... of wood; cable-drums of wood; pallets, etc, of wood

4415.1000.00

Cases, boxes, crates, drums and similar packings; cabledrums

U

10

5

4415.2000.00

Pallets, box pallets and other load boards; pallet collars

U

10

5

44.16

Casks, barrets, vats, tubs, etc, and parts thereof, of wood

4416.0000.00

Casks, barrels, vats, tubs and other coopers' products and

10

5

44.17

Tools..., broom or brush bodies... of wood; boot or shoe trees of wood

4417.0000.00

Tools, tool bodies, tool handles, broom or brush bodies and

20

5

44.18

Builders' joinery and carpentry of wood

4418.1000.00

Windows, Frenchwindows and their frames

20

5

4418.2000.00

Doors and their frames and thresholds

20

5

35

4418.4000.00

Shuttering for concrete constructional work

20

5

4418.5000.00

Shingles and shakes

20

5

4418.6000.00

Posts and beams

20

5

4418.7100.00

For mosaic floors

20

5

4418.7200.00

Other, multilayer

20

5

4418.7300.00

Of bamboo or with at least the top layer (wear layer) of bamboo

20

5

4418.7400.00

Other, for mosaic floors

20

5

4418.7500.00

Other, multilayer

20

5

4418.7900.00

.

20

5

4418.9000.00

Builders? joinery and carpentry of wood, Other

20

5

4418.9100.00

Of bamboo

20

5

44.19

Tableware and kitchenware, of wood

4419.0000.00

.

20

5

4419.1100.00

Bread boards, chopping boards and similar boards

20

5

4419.1200.00

Chopsticks

20

5

4419.1900.00

Other, of bamboo

20

5

4419.9000.00

.

20

5

44.20

Wood marquetry, inlaid wood; caskets of wood; ornaments of wood

4420.1000.00

Statuettes and other ornaments, of wood

20

5

4420.9000.00

Other Wood marquetry and inlaid wood; caskets

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

44.21

Other articles of wood

4421.1000.00

Clothes hangers

20

5

4421.9010.00

Match splints

10

5

4421.9091.00

Toothpicks

20

5

4421.9099.00

Other Other articles of wood Not specified or included in this heading

20

5

4421.9110.00

Match splints

10

5

4421.9120.00

Toothpicks

20

5

4421.9190.00

Other of bamboo

20

5

4421.9910.00

Match splints

10

5

4421.9920.00

Toothpicks

20

5

4421.9990.00

-heading

20

5