WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.15 - Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 44 15.10 - Cases, boxes, crates, drums and sirnilax packings; cable-drums 4415.20 - Pallets, box pallets and other load boards; pallet collars 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). W (I) PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS This part of the heading includes : (I) Packing cases and boxes with solid sides, lids and bottoms, used for general packing and transport purposes. (2) Crates, fiuit or vegetable boxes, egg trays and other containers with slatted sides and open tops (including those of a kind used for the transport of glassware, ceramic products, machinery, etc.). (3) Boxes made of sliced or peeled wood (but not those of plaited wood) of the kind used for packin cheese, pharmaceutical products, etc.; match-boxes (including those with a striking surface$ and con~calopen containers for marketing butter, h i t , etc. (4) Drums and barrel-sha ed containers, not of the kind made by coopers, such as are used for the transport of dry co ours, chemicals, etc. P These containers may be resented without a lid open " containers such as cases, crates, etc.). They may be unassemb ed or partly assemble , provided the wood is in sets of the parts necessary to make a complete container or an ?complete container: havin the essential character of a complete container. Where the wood is not in such sets, it is to e classified as sawn or planed wood, plywood, etc., as the case may be. b" f % The packin cases, etc., of this headin may be simply nailed or dovetailed or otherwise jointed. They may e fitted with hinges, han es, fasteners, feet or corner pieces, or lined with metal, paper, etc. % Used boxes, crates, etc., capable of fiuther use as such, remain classified in this heading, but those not usable except as fuel are excluded (heading 44.01). The heading also excludes : (a) Articles of heading 42.02. (b) Caskets, cases, and similar articles of heading 44.20. (c) Containers s ecially designed and equipped for carriage by one or more modes of transport (heading 86.19). @) CABLE-DRUMS Cable-drums are lar e drums, often with a diameter exceeding 1 m, used to hold and transport electric cables, telep one cables and similar cables. They are intended to be rolled to assist in laying the cable. t (111) PALLETS, BOX PALLETS AND OTHER LOAD BOARDS Load boards are portable platforms for the assembly of a quantity of goods to form a unit load for handling, transportation and storage by mechanical appliances. A pallet is a load board of two decks separated b bearers or a single deck su ported by feet and designed handling by means of Zdk-lift trucks or pallet tmcg. Box pallets have a su three fixed, removable or collapsible vertical sides and designed for stac&ng with a double-decked pallet or another box pallet. Platforms, post latforms, collar-type box platforms, side-rail platforms and end-rail platforms are other examp es of load boards. f (Iv)PAZILET COLLARS Pallet collars are collars made u of four pieces of wood, usually with hinges on the ends to form a frame that is placed over e pallet itself. tg -
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.