WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously sha ed (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or t e like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. Y, 4409.10 4409.21 4409.29 - Coniferous - - Of bamboo - - Other This heading covers timber, particular1 in the form of boards, planks, etc., which, after sawing or squaring, has been continuously s aped along an of its edges, ends or faces either to facilitate subsequent assembly or to obtain the moul ings or beadings described in Item (4) below, whether or not planed, sanded or end-jointed, e.g. finger-jointed (see the General Explanatory Note to this Chapter Continuously shaped wood covers both products with a uniform cross-section throughout tke length or width and products having a repetitive design in relief. K ‘l Tongued and rooved wood consists of boards of which one ed e or end is ooved and the other flanged tongued), the t o w of one board fitting into tfe groove o another when assembled side y side. F= % Rebated boards are those in which one or more edges or ends have been cut to form a step. Chamfered boards are those of which one or more comers have been removed at an angle to the face and the edge or end. Other common forms of timber covered by the heading include : (1) Boards with rounded edges or ends. (2) V-jointed wood (i.e., wood tongued and grooved with chamfered edges or ends), including centre-V-jointed wood (i.e., wth a V-shaped channel in the centre of the board and also usually tongued and grooved and sometimes chamfered at the edges or ends). ooved with a simple bead between the edge or end wood (i.e., wood tongued and grooved with a (4) Moulded wood also known as mouldings or beadings i.e., strips of wood sha ed to vmous contours obtained mechanically or by hand), suc as are used for the manu acture b. P of picture frames, decoration of walls, furniture, doors and other carpentry or joinery. (5) Rounded woods such as drawn woods, which are very thin rods, enerally of round section, of a kind used in the manufacture of certain types of mat& splints, pegs for footwear, certain es of wooden sun-blinds (pinoleum bltnds), toothptcks, cheese-making screens, etc. Dowe ling in the length, being round wooden rods or oles of a uniform cross-section, generally ranging in diameter from 2 mm to 75 mm an in length from 45 cm to 250 cm, of a kind used, e.g., for joining parts of wooden furniture, is also classified in this heading. $ The heading also covers strips and friezes for flooring consisting of narrow pieces of boards, provided they have been continuously shaped, e.g., tongued and grooved. If they have not been worked beyond planing, sanding or end-jotnting, e.g. finger-jointing, they fall in heading 44.07. Strips of plywood or veneered wood for parquet flooring are also excluded (heading 44.12). The heading also excludes : (a) Planed or other worked boards presented in sets as box boards (heading 44.15). (b) Wood which has been mortised or tenoned, dovetailed or similarly worked at the ends and wood assembled into panels being builders' carpentry or 'ornery (e.g., assembled flooring anels, including parquet flooring panels, made up fiom wooden locks, stnps, friezes, etc., whe er or not on a support of one or more layers of wood) (heading 44.18). L & (c) Panels consisting of laths of roughly sawn wood, assembled with glue in order to facilitate transport ox later working (heading 44.21). (d) Moulded wood built up by su erimposing a moulding on another piece of moulded or unmoulded wood (heading 44.18 or 4431f than painting, staining or varnishing (e.g., veneered, polished, bronzed, or aced with metal Ieaf) (generally heading 44.21). (e) Wood which has been surface worked beyond laning or sanding, other F ( f ) Wooden strips of a kind clearly identifiable for incorporation in an article of furniture, such as notched strips for cupboard and bookcase shelves, etc. (heading 94.03).
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.