Chapter notes
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
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 6808.00.00;
(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 4414.00.00 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 4417.00 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 4403.41.00 to
4403.49.00, 4407.21.00 to 4407.29.00, 4408.31.00 to
4408.39.00 and 4412.31.00 to 4412.99.00, the expression
"tropical wood" means one of the following types of
wood:
Abura, Acajou d?Afrique, Afrormosia, Ako, Alan,
Andiroba, Aningr?, Avodir?, Azob?, Balau, Balsa,
Bosse clair, Bosse fonce, Cativo, Cedro, Dabema,
Dark Red Meranti, Dibetou, Doussie, Framire, Freijo,
Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ip?, Iroko,
Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas,
Keruing, Kosipo, Kotib?, Koto, Light Red Meranti,
Limba, Louro, Ma?aranduba, Mahogany