WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.01 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or articles; sawdust and wood waste and scrap, whether or not agglomerated in logs, %riquetkes,pellets or similar forms. 4401.10 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Wood in chips or particles : 440 1.21 - - Coniferous - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms : 440 1.3 1 -- Wood pellets 4401.39 -- Other This heading covers : (A) Fuel wood, which is generally in the form of: (1) Short pieces of logs, usually with the bark. (2) Split logs or billets. (3) Twigs, faggots, rough sticks, vine stems, tree stumps and roots. (B) Wood in chips or articles, i.e., wood mechanically reduced into small chips (flat, ri 'd and rough1 square ) or particles (thin and flexible) used for producing cellulose pulp y mechanics means, by chemical means or by combining mechanical and chemical means or for the manufacture of fibreboard or particle board. By virtue of Note 6 to this Chapter, the heading also includes similar products obtained, for example, fiom bamboo. r S f Pulpwood presented in the round or quarter-split is excluded (heading 44.03). (C) Sawdust, whether or not agglomerated in logs, briquettes, pellets or similar forms. @) Wood waste and scra , not usable as timber. These materials are used in articular for pul in manufacture o paper) and in the manufacture of particle board and f!1 reboard and as L e f kuch waste and scrap includes, saw mill or laning mill rejects; manufacturing waste; broken planks; old crates unusable as such; ark and shavings (whether or not ag lomerated in logs, briquettes, ellets or similar forms); other waste and scra of joinery an. carpentry; spent dyewood an tanning wood or bark. The heading also inc udes wood waste and scrap sege ated fiom construction and demolition waste and not usable as timber. However, woo articles so segregated and suitable for reuse as such (e.g., beams, planks, doors) are classified in their appropriate headings. F g ! $ f' ~f The heading also excludes : (a) Wood and wood waste coated with resin or otherwise made up as firelighters (heading 36.06). (b) Lo s of the kind used for ulping or for the manufacture of match sticks (heading 44.03); these, d k e fuel logs, are care& graded, may be barked or peeled and are generalally not broken, split, curved, knotty or forked. (c) Chipwood of a kind used for plaiting or making sieves, chip-boxes, pill-boxes, etc., and wood shavings used in the manufacture of vinegar or for the clarification of liquids (heading 44.04). (d) Wood wool and wood flour (heading 44.05). -
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.