Of fir (Abies spp.) and spruce (Picea spp.), of which the

44.03 -Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (+). 4403.10 - Treated with paint, stains, creosote or other preservatives 4403.20 - Other, coniferous - Other, of tropical wood specified in SubheadingNote 2 to this Chapter : - - Dark Red Meranti, Light Red Meranti and Meranti Bakau 4403.49 - - Other 4403.41 - Other : - - Of oak (Quercus spp.) 4403.92 - - Of beech (Fagusspp.) 4403.99 - - Other 4403.91 This heading includes timber in the natural state as felled, usual1 with the branches lopped off, and such timber stripped of its outer or both its outer and innel: ark or from which merely the rough protuberances have been removed. It also includes wood from which the waste outer layers, consisting of the most recent growths (sapwood), have been removed for economy in transport or to prevent decay. The principal roducts classified here, when of the above description, include : timber for sawing; poles or telephone, telegraph or electrical power transmission lines; unpainted and unsplit plles, pickets, stakes, oles and props; round pit-props; logs, whether or not quarter-split, for pulpin round logs for t e manufacture of veneer sheets, etc.; logs for the manufacture of match stic&;s, woodware, etc. g R Telegraph, tele hone or electrical power transmission poles are also to be classified in this headmg when &her trimmed with a draw knife or peeled with a mechanical peeler to a smooth surface ready for use. These poles are often painted, stained, varnished or impregnated with creosote or other substances. Tree stumps and roots of s ecial woods, and certain growths such as those used for making veneers or smoking pipes, a so fall here. P The heading also includes roughly s uared wood which consists of trunks or sections of trunks of trees, the round surfaces of whch ave been reduced to flat surfaces by means of axe or adze, coarse sawing, to form wood of rough1 rectangular (including square) cross-section; wood is characterised by t e presence of rough areas or bark traces. wood, which is wood pre xed in this manner on two opposite faces only, is also Timber is prepared m Jese forms for sawmills or may be used as such, ,.pa, as roofing timber. h Certain kinds of timber (e.g., teak) are split by wedges or hewn into baulks along the grain, such baulks are also regarded as falling in this heading. The heading excludes : suitable for the manufacture of walking-sticks, umbrellas, tool handles or the (b) Wood cut into the form of railway or tramway sleepers (cross-ties) (heading 44.06). (c) Wood cut into the form of planks, beams, etc. (heading 44.07 or 44.18).