WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.14 - Wooden frames for paintings, photographs, mirrors or similar objects. This heading covers wooden fiames of all shapes and dimensions, whether cut in one piece from a solid block of wood or built up from beadings or mouldings. The frames of the heading may also be of wood marquetry or inlaid wood. The articles of this heading may be made of ordin wood or of particle board or similar board, fibreboard, laminated wood or densified wood (see ote 3 to this Chapter). Frames remain in this heading if fitted with backs, supports and plain glass. Printed pictures and photographs presented in wooden frames are also classified in this heading when the essential character of the whole is given by the fiames; in other cases such articles are classified in heading 49.11. Framed glass mirrors are also excluded (heading 70.09). In the case of fiamed paintings, drawings, pastels, collages and similar decorative laques, and original engravin s, prints and litho aphs, to determine whether the fiamed artic es are to be classified as a w ole or whether t e Erarnes are to be classified separately, see Note 5 to Chapter 97 and the Explanatory Notes to headings 97.01 and 97.02. % W P
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.