WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.08 -Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn len hwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, o a thickness not exceeding 6 mm. P 4408.10 4408.3 1 4408.39 - Coniferous - Of tropical wood specified in Subheading Note 2 to this Chapter : - - Dark Red Meranti, Light Red Meranti and Meranti Bakau - - Other 4408.90 - Other This heading applies to wood, whether actually to be used for veneering or making plywood or for other purposes (for violins, cigar boxes, etc. in sheets of a thickness not exceedmg 6 rnm (excluding any reinforcin material), obtained y sawin , slicing or peelin (rotary cutting), whether or not smoothe , dyed, coated or impregnated or reinforced wit paper or fabnc backings, or in decorative sheets imitating marquetry. b. d H, Woods used for the manufacture of plywood are generally cut by the peeling process in which the log, usually prepared by steaming, or soaking in hot water, is turned on its axls against the blade of the peelmg machine so that it is cut in a continuous sheet. In slicing the log of wood, often first steamed or soaked in hot water, is cut by knives driven against it in a vertical or horizontal shearin action, the lo moving towards the knife or vice versa after each operation. In a variation o the process, t!fklog is moved forward against a stationary knife. In this way the wood is sliced into very thin sheets. f Sheets for veneerin are also roduced b slicing blocks of laminated wood as a substitute for veneer sheets made y the tra tional met od. % B K The sheets of this heading may be spliced i.e., taped, stitched or glued together edge to edge to make larger sheets for use in lywood an similar laminated wood . In addition, they may be planed, sanded or end-jointerf e.g. finger-jointed (see the Gener Explanatory Note to this Chapter). Moreover, the fact that a sheet for plywood has been patched with p er, plastics or wood to cover or strengthen a defect (e.g., a knot hole) does not affect the class1 ication of such a sheet in this heading. d "P The sheets for veneering of fine highly grained woods used in cabinet-making veneers are more oAen obtained by sawing or slicing. The heading also includes short lengths of approximate1 square cross-section and about 3 mm in thickness used in making fireworks, cases, toys, mode s, etc. Y The heading excludes sliced or peeled wood in narrow strips of the kind used for plaiting or to make chp-baskets, pill-boxes, etc. (heading 44.04). -
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.