WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.07 - Wood sawn or chip ed lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of s hckness exceeding 6 mrn. 4407.10 4407.21 4407.22 4407.25 4407.26 4407.27 4407.28 4407.29 - Coniferous - Of tropical wood specified in Subheading Note 2 to this Chapter : - - Mahogany (Swietenia spp.) - - Virola, Imbuia and Balsa - - Dark Red Meranti, Light Red Meranti and Meranti Bakau - - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan - - Sapelli - - Iroko - - Other 4407.92 - Other : - - Of oak (Quercus spp.) - - Of beech (Fagus spp.) 4407.93 - - Of maple (Acer spp.) 4407.91 4407.94 - - Of cherry (Pmnus spp.) 4407.95 - - Of ash (Fraxinw spp.) 4407.99 -- Other With a few exceptions, this headin covers all wood and timber, of any length but of a thickness exceedin 6 rnm, sawn or chippe along the general direction of the grain or cut by slicing or peeling. Euch wood and timber includes sawn beams, planks, flitches, boards, laths, etc., and products regarded as the equivalent of sawn wood or timber, which are obtained by the use of chipping machines and whlch have been chipped to extremely accurate dimensions, a process wh~chresults in a surface better than that obtained by sawin and which thereby renders subsequent planin unnecessary. It also includes sheets of slice$: or peeled (rotary cut) wood, and wooden bloc s, strips and friezes for floorin , other than those which have been continuously shaped along any of their edges, ends or aces (heading 44.09). f t P It is to be noted that the wood of this headin need not necessarily be of rectangular (including square) section nor of uniform section along 8 e length. The products of this heading may be laned (whether or not the an le formed by two adjacent sides is slightly rounded durin the p anin process), sanded or en -jointed, e.g. finger-jointed (see the General Explanatory ote to this &apter). hP P d The heading also excludes : (a) Wood roughly squared, e.g., by coarse sawing (heading 44.03). (b) Chipwood and the like (heading 44.04). (c) Veneer sheets and sheets for lywood (and other wood not elsewhere specified or included) of a thickness not exceedmg 6 mm rheading 44.08). (d) Wood continuously shaped along any of its edges, ends or faces, of heading 44.09. (e) Strips and fiiezes of wood of heading 44.12. (9 Builders' joinery and carpentry (heading 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.