WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.04 - Hoopwood; split poles; iles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticfs, roughly trimmed but not turned, bent or otherwise worked, suitable for the mranufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. 4404.10 - Coniferous This heading covers : (1) Hoo wood, consisting of split rods of willow, hazel, birch, etc., whether with the bark or roug ly shaved, and used m the manufacture of barrel hoops, hurdles, etc. Hoopwood is usually put up in bundles or coils. Hoopwood cut to length and notched at the ends for interlocking when fitted to the barrel falls in heading 44.16. (2) Split poles, consisting of sterns or branches of trees split along the length. These are lar ely used as sup orts in horticulture and agriculture, for fencing or in some cases as cei?ing or roofing lat s. K (3) Pointed piles, pickets and stakes (includin fence posts), consisting of round or split poles, pointed at the ends, whether or not pee ed or impregnated with preservative, but not sawn lengthwise. f r P (4) Wooden sticks, rou hly trimmed but not turned, bent or otherwise worked, of a len and thickness clear y suitable for the manufacture of walking-sticks, whips, golf-c ub shafts, umbrellas, handles for tools, besoms, etc., dyeing sticks and the like. Similar wood which has been planed, turned (on an ordinary or a pole lathe), bent, or otherwise further worked and is recogmsable as umbrella handles, walking-sticks, tool handles, etc., is classified in the headings for the respective articles. (5) Chipwood, that is, wood sliced, peeled or sometimes sawn in flexible, narrow, thin and even strips of a kind used for plaiting and for making sieves, chip-boxes, chip-baskets, pill-boxes, match-boxes, etc. It also Includes similar strips of wood for malung match splints and boot or shoe pegs. The heading also covers wood shavin s, usually of beech or hazel, which resemble coiled chipwood and are used in the man acture of vinegar or for the clarification of liquids; these can be distinguished fiorn the waste shavings of heading 44.01 because they are of uniform thickness, width and length and are evenly coiled into rolls. Blanks for brush bodies or for boot or s.hoelasts fall in heading 44.17.
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.