WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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).
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.